{"id":"https://openalex.org/W2012007509","doi":"https://doi.org/10.4018/ijebr.2014070101","title":"Market Reactions to XBRL-Formatted Financial Information: Empirical Evidence from China","display_name":"Market Reactions to XBRL-Formatted Financial Information: Empirical Evidence from China","publication_year":2014,"publication_date":"2014-07-01","ids":{"openalex":"https://openalex.org/W2012007509","doi":"https://doi.org/10.4018/ijebr.2014070101","mag":"2012007509"},"language":"en","primary_location":{"id":"doi:10.4018/ijebr.2014070101","doi":"https://doi.org/10.4018/ijebr.2014070101","is_oa":false,"landing_page_url":"https://doi.org/10.4018/ijebr.2014070101","pdf_url":null,"source":{"id":"https://openalex.org/S77020770","display_name":"International Journal of E-Business Research","issn_l":"1548-1131","issn":["1548-1131","1548-114X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of E-Business Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5084863809","display_name":"Emma Yan Peng","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I164389053","display_name":"Fordham University","ror":"https://ror.org/03qnxaf80","country_code":"US","type":"education","lineage":["https://openalex.org/I164389053"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Emma Y. Peng","raw_affiliation_strings":["School of Business, Fordham University, New York City, New York, USA","School of Business, Fordham University, New York City, New York, USA#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business, Fordham University, New York City, New York, USA","institution_ids":["https://openalex.org/I164389053"]},{"raw_affiliation_string":"School of Business, Fordham University, New York City, New York, USA#TAB#","institution_ids":["https://openalex.org/I164389053"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5086929344","display_name":"John Shon","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I164389053","display_name":"Fordham University","ror":"https://ror.org/03qnxaf80","country_code":"US","type":"education","lineage":["https://openalex.org/I164389053"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"John Shon","raw_affiliation_strings":["School of Business, Fordham University, New York City, New York, USA","School of Business, Fordham University, New York City, New York, USA#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business, Fordham University, New York City, New York, USA","institution_ids":["https://openalex.org/I164389053"]},{"raw_affiliation_string":"School of Business, Fordham University, New York City, New York, USA#TAB#","institution_ids":["https://openalex.org/I164389053"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5082612462","display_name":"Christine E.L. Tan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I164389053","display_name":"Fordham University","ror":"https://ror.org/03qnxaf80","country_code":"US","type":"education","lineage":["https://openalex.org/I164389053"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Christine Tan","raw_affiliation_strings":["School of Business, Fordham University, New York City, New York, USA","School of Business, Fordham University, New York City, New York, USA#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business, Fordham University, New York City, New York, USA","institution_ids":["https://openalex.org/I164389053"]},{"raw_affiliation_string":"School of Business, Fordham University, New York City, New York, USA#TAB#","institution_ids":["https://openalex.org/I164389053"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I164389053"],"apc_list":null,"apc_paid":null,"fwci":0.7395,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.80886035,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"10","issue":"3","first_page":"1","last_page":"17"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":1.0},{"id":"https://openalex.org/keywords/financial-statement-filing","display_name":"financial statement filing","score":0.6340000033378601},{"id":"https://openalex.org/keywords/market-reaction","display_name":"market reaction","score":0.722000002861023},{"id":"https://openalex.org/keywords/price-response","display_name":"price response","score":0.6980000138282776},{"id":"https://openalex.org/keywords/trading-volume","display_name":"trading volume","score":0.9649999737739563},{"id":"https://openalex.org/keywords/financial-information-processing","display_name":"financial information processing","score":0.6100000143051147},{"id":"https://openalex.org/keywords/investor-decision-making","display_name":"investor decision-making","score":0.8920000195503235},{"id":"https://openalex.org/keywords/chinese-stock-market","display_name":"Chinese stock market","score":0.6940000057220459}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.9624911546707153},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.8707095384597778},{"id":"https://openalex.org/C2775884135","wikidata":"https://www.wikidata.org/wiki/Q845436","display_name":"Mandate","level":2,"score":0.7130436301231384},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.6944200396537781},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5772114396095276},{"id":"https://openalex.org/C19244329","wikidata":"https://www.wikidata.org/wiki/Q208697","display_name":"Financial market","level":2,"score":0.5000863075256348},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4604196846485138},{"id":"https://openalex.org/C12958728","wikidata":"https://www.wikidata.org/wiki/Q1002530","display_name":"Event study","level":3,"score":0.44954484701156616},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.43110066652297974},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4172014594078064},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.4018/ijebr.2014070101","doi":"https://doi.org/10.4018/ijebr.2014070101","is_oa":false,"landing_page_url":"https://doi.org/10.4018/ijebr.2014070101","pdf_url":null,"source":{"id":"https://openalex.org/S77020770","display_name":"International Journal of E-Business Research","issn_l":"1548-1131","issn":["1548-1131","1548-114X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of E-Business Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:igg:jebr00:v:10:y:2014:i:3:p:1-17","doi":null,"is_oa":false,"landing_page_url":"https://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/ijebr.2014070101","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/16","score":0.6800000071525574,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":27,"referenced_works":["https://openalex.org/W1264111865","https://openalex.org/W1969591265","https://openalex.org/W1979625191","https://openalex.org/W1983410920","https://openalex.org/W1997551685","https://openalex.org/W2023220564","https://openalex.org/W2031751744","https://openalex.org/W2031987290","https://openalex.org/W2044252176","https://openalex.org/W2052023767","https://openalex.org/W2057287787","https://openalex.org/W2063910442","https://openalex.org/W2066258297","https://openalex.org/W2087262284","https://openalex.org/W2130904448","https://openalex.org/W2151543012","https://openalex.org/W2315149830","https://openalex.org/W2317250814","https://openalex.org/W2318397343","https://openalex.org/W2330234836","https://openalex.org/W2330547937","https://openalex.org/W2334501456","https://openalex.org/W3121681579","https://openalex.org/W3124429050","https://openalex.org/W3124720618","https://openalex.org/W3125677029","https://openalex.org/W3125688476"],"related_works":["https://openalex.org/W2201235139","https://openalex.org/W4408841505","https://openalex.org/W2162193110","https://openalex.org/W2622780749","https://openalex.org/W2436163005","https://openalex.org/W2027161019","https://openalex.org/W2373188633","https://openalex.org/W2158189573","https://openalex.org/W2338347053","https://openalex.org/W2187643857"],"abstract_inverted_index":{"XBRL":[0,33,43,113],"(eXtensible":[1],"Business":[2],"Reporting":[3],"Language)":[4],"facilitates":[5],"the":[6,27,32,39,46,65,73,87,97],"efficient":[7],"processing/interpreting":[8],"of":[9,48,57,100],"corporate":[10],"financial":[11,21,49,58,114],"information":[12],"by":[13],"investors.":[14],"This":[15,69,90],"paper":[16,91],"examines":[17],"market":[18],"reactions":[19,56],"to":[20,37,41],"statement":[22,59],"filings":[23,60],"in":[24,26,35,64,120],"China":[25,36],"period":[28],"before":[29],"and":[30],"after":[31],"mandate":[34],"assess":[38],"extent":[40],"which":[42],"may":[44],"impact":[45],"processing":[47],"information.":[50],"It":[51],"finds":[52,93],"that":[53],"absolute":[54],"price":[55],"are":[61],"larger":[62],"(smaller)":[63],"post-XBRL":[66],"(pre-XBRL)":[67],"period.":[68],"result":[70],"holds":[71],"for":[72,82,96],"cumulative":[74],"3-day":[75],"window":[76],"surrounding":[77],"filings,":[78],"as":[79,81],"well":[80],"each":[83],"individual":[84],"day":[85],"during":[86],"event":[88,104],"window.":[89],"also":[92],"similar":[94],"results":[95],"average":[98],"volume":[99],"trading":[101],"around":[102],"these":[103],"windows.":[105],"Consistent":[106],"with":[107],"its":[108,110],"expectations,":[109],"findings":[111],"suggest":[112],"statements":[115],"play":[116],"a":[117],"significant":[118],"role":[119],"investors'":[121],"decision":[122],"making":[123],"process.":[124]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2017,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
