The Impact of Extensions in XBRL Disclosure on Financial Information Environment and Responses of Small and Large Investors to XBRL Disclosure

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dc.contributor.advisorAsthana, Sharad
dc.contributor.authorLi, Shiyou
dc.contributor.committeeMemberLinthicum, Cheryl
dc.contributor.committeeMemberNwaeze, Emeka
dc.contributor.committeeMemberLiu, Long
dc.date.accessioned2024-02-12T14:54:01Z
dc.date.available2024-02-12T14:54:01Z
dc.date.issued2013
dc.descriptionThis item is available only to currently enrolled UTSA students, faculty or staff. To download, navigate to Log In in the top right-hand corner of this screen, then select Log in with my UTSA ID.
dc.description.abstractThe Securities and Exchange Commission (SEC) mandated in 2008 that financial reports of public companies be prepared in interactive format using the eXtensible Business Reporting Language. Essay 1 investigates the impact of extensions in XBRL disclosure on financial information environment. Empirical results suggest that extensions in the XBRL disclosure have a negative impact on the financial information environment at early stage of XBRL adoption, and have a positive impact on financial information environment at late stage of XBRL adoption, suggesting a significant learning curve. Essay 2 examines the responses of small and large investors to XBRL disclosure. Empirical results suggest that large investors respond less negatively to XBRL disclosure than small investors do. In addition, large investors respond less negatively to extensions in XBRL disclosure than small investors do.
dc.description.departmentAccounting
dc.format.extent113 pages
dc.format.mimetypeapplication/pdf
dc.identifier.urihttps://hdl.handle.net/20.500.12588/4398
dc.languageen
dc.subjectExtension
dc.subjectfinancial information environment
dc.subjectXBRL
dc.subject.classificationAccounting
dc.titleThe Impact of Extensions in XBRL Disclosure on Financial Information Environment and Responses of Small and Large Investors to XBRL Disclosure
dc.typeThesis
dc.type.dcmiText
dcterms.accessRightspq_closed
thesis.degree.departmentAccounting
thesis.degree.grantorUniversity of Texas at San Antonio
thesis.degree.levelDoctoral
thesis.degree.nameDoctor of Philosophy

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