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dc.contributor.authorHasan, Mohammad Maruf
dc.date.accessioned2022-04-01T14:35:30Z
dc.date.available2022-04-01T14:35:30Z
dc.identifier.urihttp://hdl.handle.net/10464/15718
dc.description.abstractIn 2009, the SEC implemented the eXtensible Business Reporting Language (XBRL) filings of company reports to facilitate better analysis and interpretation of financial statements. In this study, I analyze whether the XBRL filings has an impact on the earnings announcement premium of the three different sizes (tiers) of XBRL firms. In cross-sectional analysis, I find that there has been a significant increase in the earnings announcement premium for the larger and medium firms in the post-XBRL period, whereas the change in announcement premium for the smaller firms is not significant. I also find that in the post-XBRL period, there has been an increase in abnormal idiosyncratic volatility and abnormal volume for all the three different tiers of firms. Results indicate that announcement premium may have increased as a result of an increase in information asymmetry between the larger and smaller firms in the post-XBRL period as documented by Blankespoor et al. (2014).en_US
dc.language.isoengen_US
dc.publisherBrock Universityen_US
dc.subjectearnings announcement premiumen_US
dc.subjectidiosyncratic volatilityen_US
dc.subjectabnormal volumeen_US
dc.subjectinvestor attentionen_US
dc.titleEarnings Announcement Premium: Evidence from the XBRL Mandateen_US
dc.typeElectronic Thesis or Dissertationen
dc.degree.nameM.Sc. Managementen_US
dc.degree.levelMastersen_US
dc.contributor.departmentFaculty of Business Programsen_US
dc.degree.disciplineFaculty of Businessen_US
refterms.dateFOA2022-04-01T14:35:30Z


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