Construct · 1 fields · 1 citations

XBRL mandate: a standalone construct

One name. One construct. A landmark on the map.

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Financial reporting

the requirement to file financial statements in machine-readable XBRL tags, studied for its effects on information asymmetry.

In financial reporting, XBRL mandate refers to the requirement to file financial statements in machine-readable XBRL tags, studied for its effects on information asymmetry. This meaning comes from Blankespoor (2014) in Review of Accounting Studies.[1]

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Nearby constructs

asymmetry4 fields · 5 citationsjingle · one word, four constructs information4 fields · 5 citationsjingle · one word, four constructs mandate2 fields · 2 citationsjingle · one word, two constructs

References

Blankespoor, E., Miller, B. P., & White, H. D. (2014). Initial evidence on the market impact of the XBRL mandate. Review of Accounting Studies, 19(4), 1468-1503. https://doi.org/10.1007/s11142-013-9273-4

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