{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,7,23]],"date-time":"2026-07-23T14:18:26Z","timestamp":1784816306601,"version":"3.55.0"},"reference-count":57,"publisher":"American Accounting Association","issue":"3","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2020,9,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>This paper investigates whether the use of extended tags in eXtensible Business Reporting Language (XBRL) filings is associated with financial analysts' forecast error and dispersion. The SEC allows firms to create customize tags in their XBRL filings to reflect firm-specific disclosures. However, customized tags may inhibit information search and reduce the usefulness of XBRL data. Since the use of extended tags is driven by the firm's reporting environment, an instrumental variables technique is employed to control for endogeneity. The results show that more extensions are related to smaller analysts' forecast error and dispersion after controlling for endogeneity. In additional analysis, extensions in footnote disclosures are found to drive this negative relationship, and extensions in the financial statements are marginally positively associated with forecast error and dispersion. This study is relevant to regulators creating policies about XBRL extensions.<\/jats:p>","DOI":"10.2308\/isys-16-013","type":"journal-article","created":{"date-parts":[[2020,6,23]],"date-time":"2020-06-23T13:06:56Z","timestamp":1592917616000},"page":"105-131","source":"Crossref","is-referenced-by-count":10,"title":["Extended XBRL Tags and Financial Analysts' Forecast Error and Dispersion"],"prefix":"10.2308","volume":"34","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-1105-2554","authenticated-orcid":true,"given":"Joseph","family":"Johnston","sequence":"first","affiliation":[{"name":"Illinois State University"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"1112","published-online":{"date-parts":[[2020,6,22]]},"reference":[{"key":"2024082915334622900_i1558-7959-34-3-105-Aboody1","doi-asserted-by":"crossref","unstructured":"Aboody,\n              D.,\n            \n            \n              Barth\n              M. E.,\n             and\n\t\t\t\t\t\tKasznikR.\n          2004.\n\t\t\t\t\tSFAS No. 123 stock-based compensation expense and equity market values.\n\t\t\t\t\tThe Accounting Review79 (\n\t\t\t\t\t2):\n\t\t\t\t\t251\u2013\n\t\t\t\t\t275.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr.2004.79.2.251","DOI":"10.2308\/accr.2004.79.2.251"},{"key":"2024082915334622900_i1558-7959-34-3-105-Ahmed1","doi-asserted-by":"crossref","unstructured":"Ahmed,\n              A. S.,\n            \n            \n              Kilic\n              E.,\n             and\n\t\t\t\t\t\tLoboG. J.\n          2006.\n\t\t\t\t\tDoes recognition versus disclosure matter? evidence from value-relevance of banks' recognized and disclosed derivative financial instruments.\n\t\t\t\t\tThe Accounting Review81 (\n\t\t\t\t\t3):\n\t\t\t\t\t567\u2013\n\t\t\t\t\t588.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr.2006.81.3.567","DOI":"10.2308\/accr.2006.81.3.567"},{"key":"2024082915334622900_i1558-7959-34-3-105-Ali1","unstructured":"Ali,\n              A.,\n             and\n\t\t\t\t\t\tKleinA.\n          1992.\n\t\t\t\t\tAnalysts' use of information about permanent and transitory earnings components in forecasting annual EPS.\n\t\t\t\t\tThe Accounting Review67 (\n\t\t\t\t\t1):\n\t\t\t\t\t183\u2013\n\t\t\t\t\t198."},{"key":"2024082915334622900_i1558-7959-34-3-105-Barth1","doi-asserted-by":"crossref","unstructured":"Barth,\n              M. E.,\n            \n            \n              Hodder\n              L. D.,\n             and\n\t\t\t\t\t\tStubbenS. R.\n          2008.\n\t\t\t\t\tFair value accounting for liabilities and own credit risk.\n\t\t\t\t\tThe Accounting Review83 (\n\t\t\t\t\t3):\n\t\t\t\t\t629\u2013\n\t\t\t\t\t664.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr.2008.83.3.629","DOI":"10.2308\/accr.2008.83.3.629"},{"key":"2024082915334622900_i1558-7959-34-3-105-Bartley1","doi-asserted-by":"crossref","unstructured":"Bartley,\n              J.,\n            \n            \n              Chen\n              A. Y. S.,\n             and\n\t\t\t\t\t\tTaylorE.\n          2011.\n\t\t\t\t\tA comparison of XBRL filings to corporate 10-Ks\u2014evidence from the voluntary filing program.\n\t\t\t\t\tAccounting Horizons25 (\n\t\t\t\t\t2):\n\t\t\t\t\t227\u2013\n\t\t\t\t\t245.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/acch-10028","DOI":"10.2308\/acch-10028"},{"key":"2024082915334622900_i1558-7959-34-3-105-Baum1","doi-asserted-by":"crossref","unstructured":"Baum,\n              C. F.,\n            \n            \n              Schaffer\n              M. E.,\n             and\n\t\t\t\t\t\tStillmanS.\n          2007.\n\t\t\t\t\tEnhanced routines for instrumental variables\/GMM estimation and testing.\n\t\t\t\t\tThe Stata Journal7 (\n\t\t\t\t\t4):\n\t\t\t\t\t465\u2013\n\t\t\t\t\t506.\n\t\t\t\t\thttps:\/\/doi.org\/10.1177\/1536867X0800700402","DOI":"10.1177\/1536867X0700700402"},{"key":"2024082915334622900_i1558-7959-34-3-105-Bhushan1","doi-asserted-by":"crossref","unstructured":"Bhushan,\n              R.\n            \n          \n          1989.\n\t\t\t\t\tFirm characteristics and analyst following.\n\t\t\t\t\tJournal of Accounting and Economics11 (\n\t\t\t\t\t2-3):\n\t\t\t\t\t255\u2013\n\t\t\t\t\t274.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/0165-4101(89)90008-6","DOI":"10.1016\/0165-4101(89)90008-6"},{"key":"2024082915334622900_i1558-7959-34-3-105-Blacconiere1","doi-asserted-by":"crossref","unstructured":"Blacconiere,\n              W. G.,\n            \n            \n              Frederickson\n              J. R.,\n            \n            \n              Johnson\n              M. F.,\n             and\n\t\t\t\t\t\tLewisM. F.\n          2011.\n\t\t\t\t\tAre voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?Journal of Accounting and Economics52 (\n\t\t\t\t\t2-3):\n\t\t\t\t\t235\u2013\n\t\t\t\t\t251.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.jacceco.2011.09.002","DOI":"10.1016\/j.jacceco.2011.09.002"},{"key":"2024082915334622900_i1558-7959-34-3-105-Blankespoor1","doi-asserted-by":"crossref","unstructured":"Blankespoor,\n              E.\n            \n          \n          2019.\n\t\t\t\t\tThe impact of investor information processing costs on firm disclosure choice: evidence from the XBRL mandate.\n\t\t\t\t\tJournal of Accounting Research57 (\n\t\t\t\t\t4):\n\t\t\t\t\t919\u2013\n\t\t\t\t\t967.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/1475-679X.12268","DOI":"10.1111\/1475-679X.12268"},{"key":"2024082915334622900_i1558-7959-34-3-105-Boritz1","doi-asserted-by":"crossref","unstructured":"Boritz,\n              J. E.,\n             and\n\t\t\t\t\t\tNoW. G.\n          2008.\n\t\t\t\t\tSEC's XBRL voluntary program on EDGAR: A case for quality assurance.\n\t\t\t\t\tCurrent Issues in Auditing2 (\n\t\t\t\t\t2):\n\t\t\t\t\tA36\u2013\n\t\t\t\t\tA50.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ciia.2008.2.2.A36","DOI":"10.2308\/ciia.2008.2.2.A36"},{"key":"2024082915334622900_i1558-7959-34-3-105-Boritz2","doi-asserted-by":"crossref","unstructured":"Boritz,\n              J. E.,\n            \n            \n              Efendi\n              J.,\n             and\n\t\t\t\t\t\tLimJ. H.\n          2018.\n\t\t\t\t\tThe impact of senior management competencies on the voluntary adoption of an innovative technology.\n\t\t\t\t\tJournal of Information Systems32 (\n\t\t\t\t\t2):\n\t\t\t\t\t25\u2013\n\t\t\t\t\t46.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/isys-51685","DOI":"10.2308\/isys-51685"},{"key":"2024082915334622900_i1558-7959-34-3-105-Bradshaw1","doi-asserted-by":"crossref","unstructured":"Bradshaw,\n              M. T.,\n            \n            \n              Richardson\n              S. A.,\n             and\n\t\t\t\t\t\tSloanR. G.\n          2001.\n\t\t\t\t\tDo analysts and auditors use information in accruals?Journal of Accounting Research39 (\n\t\t\t\t\t1):\n\t\t\t\t\t45\u2013\n\t\t\t\t\t74.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/1475-679X.00003","DOI":"10.1111\/1475-679X.00003"},{"key":"2024082915334622900_i1558-7959-34-3-105-Bratten1","doi-asserted-by":"crossref","unstructured":"Bratten,\n              B.,\n            \n            \n              Choudhary\n              P.,\n             and\n\t\t\t\t\t\tSchipperK.\n          2013.\n\t\t\t\t\tEvidence that market participants assess recognized and disclosed items similarly when reliability is not an issue.\n\t\t\t\t\tThe Accounting Review88 (\n\t\t\t\t\t4):\n\t\t\t\t\t1179\u2013\n\t\t\t\t\t1210.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr-50421","DOI":"10.2308\/accr-50421"},{"key":"2024082915334622900_i1558-7959-34-3-105-CFAInstituteCFA1","unstructured":"CFA Institute (CFA).\n          2009.\n\t\t\t\t\teXtensible Business Reporting Language: A guide for investors.\n\t\t\t\t\tAvailable at: https:\/\/www.cfainstitute.org\/-\/media\/documents\/article\/position-paper\/xtensible-business-reporting-language-guide-for-investors.ashx"},{"key":"2024082915334622900_i1558-7959-34-3-105-CFAInstituteCFA2","unstructured":"CFA Institute (CFA).\n          2011.\n\t\t\t\t\tXBRL member survey report.\n\t\t\t\t\tAvailable at: https:\/\/www.cfainstitute.org\/Survey\/cfa_institute_member_survey_xbrl.pdf"},{"key":"2024082915334622900_i1558-7959-34-3-105-Chen1","doi-asserted-by":"crossref","unstructured":"Chen,\n              G.,\n             and\n\t\t\t\t\t\tZhouJ.\n          2019.\n\t\t\t\t\tXBRL adoption and systematic information acquisition via EDGAR.\n\t\t\t\t\tJournal of Information Systems33 (\n\t\t\t\t\t2):\n\t\t\t\t\t23\u2013\n\t\t\t\t\t43.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/isys-52140","DOI":"10.2308\/isys-52140"},{"key":"2024082915334622900_i1558-7959-34-3-105-Chen2","doi-asserted-by":"crossref","unstructured":"Chen,\n              G.,\n            \n            \n              Kim\n              J.-B.,\n            \n            \n              Lim\n              J.-H.,\n             and\n\t\t\t\t\t\tZhouJ.\n          2018.\n\t\t\t\t\tXBRL adoption and bank loan contracting: Early evidence.\n\t\t\t\t\tJournal of Information Systems32 (\n\t\t\t\t\t2):\n\t\t\t\t\t47\u2013\n\t\t\t\t\t69.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/isys-51688","DOI":"10.2308\/isys-51688"},{"key":"2024082915334622900_i1558-7959-34-3-105-Cheong1","doi-asserted-by":"crossref","unstructured":"Cheong,\n              F. S.,\n             and\n\t\t\t\t\t\tThomasJ.\n          2011.\n\t\t\t\t\tWhy do EPS forecast error and dispersion not vary with scale? Implications for analyst and managerial behavior.\n\t\t\t\t\tJournal of Accounting Research49 (\n\t\t\t\t\t2):\n\t\t\t\t\t359\u2013\n\t\t\t\t\t401.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/j.1475-679X.2010.00387.x","DOI":"10.1111\/j.1475-679X.2010.00387.x"},{"key":"2024082915334622900_i1558-7959-34-3-105-ClorProell1","doi-asserted-by":"crossref","unstructured":"Clor-Proell,\n              S. M.,\n             and\n\t\t\t\t\t\tMainesL. A.\n          2014.\n\t\t\t\t\tThe impact of recognition versus disclosure on financial information: A preparer's perspective.\n\t\t\t\t\tJournal of Accounting Research52 (\n\t\t\t\t\t3):\n\t\t\t\t\t671\u2013\n\t\t\t\t\t701.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/1475-679X.12053","DOI":"10.1111\/1475-679X.12053"},{"key":"2024082915334622900_i1558-7959-34-3-105-DavisFriday1","doi-asserted-by":"crossref","unstructured":"Davis-Friday,\n              P.,\n            \n            \n              Folami\n              L.,\n            \n            \n              Liu\n              C.,\n             and\n\t\t\t\t\t\tMittelstaedtH.\n          1999.\n\t\t\t\t\tThe value relevance of financial statement recognition vs. disclosure: Evidence from SFAS No. 106.\n\t\t\t\t\tThe Accounting Review74 (\n\t\t\t\t\t4):\n\t\t\t\t\t403\u2013\n\t\t\t\t\t423.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr.1999.74.4.403","DOI":"10.2308\/accr.1999.74.4.403"},{"key":"2024082915334622900_i1558-7959-34-3-105-Debreceny1","doi-asserted-by":"crossref","unstructured":"Debreceny,\n              R. S.,\n            \n            \n              Chandra\n              A.,\n            \n            \n              Cheh\n              J. J.,\n            \n            \n              Guithues-Amrhein\n              D.,\n            \n            \n              Hannon\n              N. J.,\n            \n            \n              Hutchison\n              P. D.,\n            \n            \n              Janvrin\n              D.,\n            \n            \n              Jones\n              R. A.,\n            \n            \n              Lamberton\n              B.,\n            \n            \n              Lymer\n              A.,\n            \n            \n              Mascha\n              M.,\n            \n            \n              Nehmer\n              R.,\n            \n            \n              Roohani\n              S.,\n            \n            \n              Srivastava\n              R. P.,\n            \n            \n              Trabelsi\n              S.,\n            \n            \n              Tribunella\n              T.,\n            \n            \n              Trites\n              G.,\n             and\n\t\t\t\t\t\tVasarhelyiM. A.\n          2005.\n\t\t\t\t\tFinancial reporting in XBRL on the SEC's EDGAR system: A critique and evaluation.\n\t\t\t\t\tJournal of Information Systems19 (\n\t\t\t\t\t2):\n\t\t\t\t\t191\u2013\n\t\t\t\t\t210.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/jis.2005.19.2.191","DOI":"10.2308\/jis.2005.19.2.191"},{"key":"2024082915334622900_i1558-7959-34-3-105-Debreceny2","doi-asserted-by":"crossref","unstructured":"Debreceny,\n              R. S.,\n            \n            \n              Farewell\n              S.,\n            \n            \n              Piechocki\n              M.,\n            \n            \n              Felden\n              C.,\n             and\n\t\t\t\t\t\tGraningA.\n          2010.\n\t\t\t\t\tDoes it add up? Early evidence on the data quality of XBRL filings to the SEC.\n\t\t\t\t\tJournal of Accounting and Public Policy29 (\n\t\t\t\t\t3):\n\t\t\t\t\t296\u2013\n\t\t\t\t\t306.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.jaccpubpol.2010.04.001","DOI":"10.1016\/j.jaccpubpol.2010.04.001"},{"key":"2024082915334622900_i1558-7959-34-3-105-Debreceny3","doi-asserted-by":"crossref","unstructured":"Debreceny,\n              R. S.,\n            \n            \n              Farewell\n              S.,\n            \n            \n              Piechocki\n              M.,\n            \n            \n              Felden\n              C.,\n            \n            \n              Graning\n              A.,\n             and\n\t\t\t\t\t\td'EriA.\n          2011.\n\t\t\t\t\tFlex or break? Extensions in XBRL disclosures to the SEC.\n\t\t\t\t\tAccounting Horizons25 (\n\t\t\t\t\t4):\n\t\t\t\t\t631\u2013\n\t\t\t\t\t657.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/acch-50068","DOI":"10.2308\/acch-50068"},{"key":"2024082915334622900_i1558-7959-34-3-105-Dhole1","doi-asserted-by":"crossref","unstructured":"Dhole,\n              S.,\n            \n            \n              Lobo\n              G. J.,\n            \n            \n              Mishra\n              S.,\n             and\n\t\t\t\t\t\tPalA. M.\n          2015.\n\t\t\t\t\tEffects of the SEC's XBRL mandate on financial reporting comparability.\n\t\t\t\t\tInternational Journal of Accounting Information Systems19:\n\t\t\t\t\t29\u2013\n\t\t\t\t\t44.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.accinf.2015.11.002","DOI":"10.1016\/j.accinf.2015.11.002"},{"key":"2024082915334622900_i1558-7959-34-3-105-Dong1","doi-asserted-by":"crossref","unstructured":"Dong,\n              Y.,\n            \n            \n              Li\n              O. Z.,\n            \n            \n              Lin\n              Y.,\n             and\n\t\t\t\t\t\tNiC.\n          2016.\n\t\t\t\t\tDoes information-processing cost affect firm-specific information acquisition? Evidence from XBRL adoption.\n\t\t\t\t\tJournal of Financial and Quantitative Analysis51 (\n\t\t\t\t\t2):\n\t\t\t\t\t435\u2013\n\t\t\t\t\t462.\n\t\t\t\t\thttps:\/\/doi.org\/10.1017\/S0022109016000235","DOI":"10.1017\/S0022109016000235"},{"key":"2024082915334622900_i1558-7959-34-3-105-Du1","doi-asserted-by":"crossref","unstructured":"Du,\n              H.,\n            \n            \n              Vasarhelyi\n              M. A.,\n             and\n\t\t\t\t\t\tZhengX.\n          2013.\n\t\t\t\t\tXBRL mandate: Thousands of filing errors and so what?Journal of Information Systems27 (\n\t\t\t\t\t1):\n\t\t\t\t\t61\u2013\n\t\t\t\t\t78.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/isys-50399","DOI":"10.2308\/isys-50399"},{"key":"2024082915334622900_i1558-7959-34-3-105-Efendi1","doi-asserted-by":"crossref","unstructured":"Efendi,\n              J.,\n            \n            \n              Park\n              J. D.,\n             and\n\t\t\t\t\t\tSubramaniamC.\n          2016.\n\t\t\t\t\tDoes the XBRL reporting format provide incremental information value? A study using XBRL disclosures during the voluntary filing program.\n\t\t\t\t\tAbacus52 (\n\t\t\t\t\t2):\n\t\t\t\t\t259\u2013\n\t\t\t\t\t285.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/abac.12079","DOI":"10.1111\/abac.12079"},{"key":"2024082915334622900_i1558-7959-34-3-105-Frankel1","doi-asserted-by":"crossref","unstructured":"Frankel,\n              R.,\n            \n            \n              Kothari\n              S. P.,\n             and\n\t\t\t\t\t\tWeberJ.\n          2006.\n\t\t\t\t\tDeterminants of the informativeness of analyst research.\n\t\t\t\t\tJournal of Accounting and Economics41 (\n\t\t\t\t\t1-2):\n\t\t\t\t\t29\u2013\n\t\t\t\t\t54.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.jacceco.2005.10.004","DOI":"10.1016\/j.jacceco.2005.10.004"},{"key":"2024082915334622900_i1558-7959-34-3-105-Frederickson1","doi-asserted-by":"crossref","unstructured":"Frederickson,\n              J.,\n            \n            \n              Hodge\n              F.,\n             and\n\t\t\t\t\t\tPrattJ.\n          2006.\n\t\t\t\t\tThe evolution of stock option accounting: disclosure, voluntary recognition, mandated recognition, and management disavowals.\n\t\t\t\t\tThe Accounting Review81 (\n\t\t\t\t\t5):\n\t\t\t\t\t1073\u2013\n\t\t\t\t\t1093.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr.2006.81.5.1073","DOI":"10.2308\/accr.2006.81.5.1073"},{"key":"2024082915334622900_i1558-7959-34-3-105-Gopalakrishnan1","doi-asserted-by":"crossref","unstructured":"Gopalakrishnan,\n              V.\n            \n          \n          1994.\n\t\t\t\t\tThe effect of recognition vs. disclosure on investor valuation: The case of pension accounting.\n\t\t\t\t\tReview of Quantitative Finance and Accounting4 (\n\t\t\t\t\t4):\n\t\t\t\t\t383\u2013\n\t\t\t\t\t396.\n\t\t\t\t\thttps:\/\/doi.org\/10.1007\/BF01078805","DOI":"10.1007\/BF01078805"},{"key":"2024082915334622900_i1558-7959-34-3-105-Hayn1","doi-asserted-by":"crossref","unstructured":"Hayn,\n              C.\n            \n          \n          1995.\n\t\t\t\t\tThe information content of losses.\n\t\t\t\t\tJournal of Accounting and Economics20 (\n\t\t\t\t\t2):\n\t\t\t\t\t125\u2013\n\t\t\t\t\t153.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/0165-4101(95)00397-2","DOI":"10.1016\/0165-4101(95)00397-2"},{"key":"2024082915334622900_i1558-7959-34-3-105-Hodge1","doi-asserted-by":"crossref","unstructured":"Hodge,\n              F.,\n            \n            \n              Kennedy\n              J.,\n             and\n\t\t\t\t\t\tMainesL.\n          2004.\n\t\t\t\t\tDoes search-facilitating technology improve the transparency of financial reporting?The Accounting Review79 (\n\t\t\t\t\t3):\n\t\t\t\t\t687\u2013\n\t\t\t\t\t703.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr.2004.79.3.687","DOI":"10.2308\/accr.2004.79.3.687"},{"key":"2024082915334622900_i1558-7959-34-3-105-Hoitash1","doi-asserted-by":"crossref","unstructured":"Hoitash,\n              R.,\n             and\n\t\t\t\t\t\tHoitashU.\n          2018.\n\t\t\t\t\tMeasuring accounting complexity with XBRL.\n\t\t\t\t\tThe Accounting Review93 (\n\t\t\t\t\t1):\n\t\t\t\t\t259\u2013\n\t\t\t\t\t287.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr-51762","DOI":"10.2308\/accr-51762"},{"key":"2024082915334622900_i1558-7959-34-3-105-InternationalAccountingStandardsBoardIASB1","unstructured":"International Accounting Standards Board (IASB).\n          2013.\n\t\t\t\t\tDiscussion Forum\u2014Financial Reporting Disclosure: Feedback Statement.\n\t\t\t\t\t(May). London, U.K.: IASB"},{"key":"2024082915334622900_i1558-7959-34-3-105-Khan1","doi-asserted-by":"crossref","unstructured":"Khan,\n              M.,\n             and\n\t\t\t\t\t\tWattsR. L.\n          2009.\n\t\t\t\t\tEstimation and empirical properties of a firm-year measure of accounting conservatism.\n\t\t\t\t\tJournal of Accounting and Economics48 (\n\t\t\t\t\t2-3):\n\t\t\t\t\t132\u2013\n\t\t\t\t\t150.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.jacceco.2009.08.002","DOI":"10.1016\/j.jacceco.2009.08.002"},{"key":"2024082915334622900_i1558-7959-34-3-105-Kim1","doi-asserted-by":"crossref","unstructured":"Kim,\n              J. W.,\n            \n            \n              Lim\n              J. H.,\n             and\n\t\t\t\t\t\tNoW. G.\n          2012.\n\t\t\t\t\tThe effect of first wave mandatory XBRL reporting across the financial information environment.\n\t\t\t\t\tJournal of Information Systems26 (\n\t\t\t\t\t1):\n\t\t\t\t\t127\u2013\n\t\t\t\t\t153.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/isys-10260","DOI":"10.2308\/isys-10260"},{"key":"2024082915334622900_i1558-7959-34-3-105-Kirk1","doi-asserted-by":"crossref","unstructured":"Kirk,\n              M.,\n            \n            \n              Vincent\n              J.,\n             and\n\t\t\t\t\t\tWilliamsD.\n          2016.\n\t\t\t\t\tFrom print to practice: XBRL extension use and analyst forecast properties.\n\t\t\t\t\tWorking Paper, University of Florida and University of Illinois. Available at: https:\/\/ssrn.com\/abstract=2826159.","DOI":"10.2139\/ssrn.2826159"},{"key":"2024082915334622900_i1558-7959-34-3-105-Larcker1","doi-asserted-by":"crossref","unstructured":"Larcker,\n              D. F.,\n             and\n\t\t\t\t\t\tRusticusT. O.\n          2010.\n\t\t\t\t\tOn the use of instrumental variables in accounting research.\n\t\t\t\t\tJournal of Accounting and Economics49 (\n\t\t\t\t\t3):\n\t\t\t\t\t186\u2013\n\t\t\t\t\t205.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.jacceco.2009.11.004","DOI":"10.1016\/j.jacceco.2009.11.004"},{"key":"2024082915334622900_i1558-7959-34-3-105-Levy1","unstructured":"Levy,\n              H.\n            \n          \n          2015.\n\t\t\t\t\tFinding the forest among the trees: Overcoming overload and achieving greater disclosure effectiveness.\n\t\t\t\t\tThe CPA Journal85 (\n\t\t\t\t\t7):\n\t\t\t\t\t6\u2013\n\t\t\t\t\t10."},{"key":"2024082915334622900_i1558-7959-34-3-105-Li1","doi-asserted-by":"crossref","unstructured":"Li,\n              S.,\n             and\n\t\t\t\t\t\tNwaezeE.\n          2015.\n\t\t\t\t\tThe association between extensions in XBRL disclosures and financial information environment.\n\t\t\t\t\tJournal of Accounting Information Systems29 (\n\t\t\t\t\t3):\n\t\t\t\t\t73\u2013\n\t\t\t\t\t99.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/isys-51005","DOI":"10.2308\/isys-51005"},{"key":"2024082915334622900_i1558-7959-34-3-105-Li2","unstructured":"Li,\n              O. Z.,\n            \n            \n              Lin\n              Y.,\n             and\n\t\t\t\t\t\tNiC.\n          2014.\n\t\t\t\t\tDoes XBRL adoption reduce the cost of equity capital? Working paper, National University of Singapore. Available at: https:\/\/ssrn.com\/abstract=2131001."},{"key":"2024082915334622900_i1558-7959-34-3-105-Lim1","doi-asserted-by":"crossref","unstructured":"Lim,\n              J. H.,\n            \n            \n              Kim\n              J.-B.,\n             and\n\t\t\t\t\t\tKimJ.\n          2019.\n\t\t\t\t\tDoes XBRL adoption constrain earnings management? Early evidence from mandated U.S. filers.\n\t\t\t\t\tContemporary Accounting Research36 (\n\t\t\t\t\t4):\n\t\t\t\t\t2610\u2013\n\t\t\t\t\t2634.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/1911-3846.12493","DOI":"10.1111\/1911-3846.12493"},{"key":"2024082915334622900_i1558-7959-34-3-105-Liu1","doi-asserted-by":"crossref","unstructured":"Liu,\n              C.,\n            \n            \n              Wang\n              T.,\n             and\n\t\t\t\t\t\tYaoL. J.\n          2014\n          a.\n          XBRL's impact on analyst forecast behavior: an empirical study.\n\t\t\t\t\tJournal of Accounting and Public Policy33 (\n\t\t\t\t\t1):\n\t\t\t\t\t69\u2013\n\t\t\t\t\t82.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.jaccpubpol.2013.10.004","DOI":"10.1016\/j.jaccpubpol.2013.10.004"},{"key":"2024082915334622900_i1558-7959-34-3-105-Liu2","doi-asserted-by":"crossref","unstructured":"Liu,\n              C.,\n            \n            \n              Yao\n              L. J.,\n            \n            \n              Sia\n              C. L.,\n             and\n\t\t\t\t\t\tWeiK. K.\n          2014\n          b.\n          The impact of early XBRL adoption on analysts' forecast accuracy: Empirical evidence from China.\n\t\t\t\t\tElectronic Markets24 (\n\t\t\t\t\t1):\n\t\t\t\t\t47\u2013\n\t\t\t\t\t55.\n\t\t\t\t\thttps:\/\/doi.org\/10.1007\/s12525-013-0132-8","DOI":"10.1007\/s12525-013-0132-8"},{"key":"2024082915334622900_i1558-7959-34-3-105-Michels1","doi-asserted-by":"crossref","unstructured":"Michels,\n              J.\n            \n          \n          2017.\n\t\t\t\t\tDisclosure versus recognition: Inferences from subsequent events.\n\t\t\t\t\tJournal of Accounting Research55 (\n\t\t\t\t\t1):\n\t\t\t\t\t3\u2013\n\t\t\t\t\t34.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/1475-679X.12128","DOI":"10.1111\/1475-679X.12128"},{"key":"2024082915334622900_i1558-7959-34-3-105-MinistryofCorporateAffairsIndia1","unstructured":"Ministry of Corporate Affairs (India).\n          2012.\n\t\t\t\t\tXBRL Filing Manual, Version 2.0.\n\t\t\t\t\tAvailable at: http:\/\/www.mca.gov.in\/Ministry\/pdf\/XBRL_Filing_Manual_v2.0_14thOct2012.pdf"},{"key":"2024082915334622900_i1558-7959-34-3-105-Muller1","doi-asserted-by":"crossref","unstructured":"M\u00fcller,\n              M. A.,\n            \n            \n              Riedl\n              E. J.,\n             and\n\t\t\t\t\t\tSellhornT.\n          2015.\n\t\t\t\t\tRecognition versus disclosure of fair values.\n\t\t\t\t\tThe Accounting Review90 (\n\t\t\t\t\t6):\n\t\t\t\t\t2411\u2013\n\t\t\t\t\t2447.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr-51044","DOI":"10.2308\/accr-51044"},{"key":"2024082915334622900_i1558-7959-34-3-105-Petersen1","doi-asserted-by":"crossref","unstructured":"Petersen,\n              M. A.\n            \n          \n          2009.\n\t\t\t\t\tEstimating standard errors in finance panel data sets: Comparing approaches.\n\t\t\t\t\tReview of Financial Studies22 (\n\t\t\t\t\t1):\n\t\t\t\t\t435\u2013\n\t\t\t\t\t480.\n\t\t\t\t\thttps:\/\/doi.org\/10.1093\/rfs\/hhn053","DOI":"10.1093\/rfs\/hhn053"},{"key":"2024082915334622900_i1558-7959-34-3-105-Scherr1","doi-asserted-by":"crossref","unstructured":"Scherr,\n              E.,\n             and\n\t\t\t\t\t\tDitterD.\n          2017.\n\t\t\t\t\tCustomization versus standardization in electronic financial reporting: Early Evidence from the SEC XBRL Mandate.\n\t\t\t\t\tJournal of Information Systems31 (\n\t\t\t\t\t2):\n\t\t\t\t\t125\u2013\n\t\t\t\t\t148.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/isys-51697","DOI":"10.2308\/isys-51697"},{"key":"2024082915334622900_i1558-7959-34-3-105-SecuritiesandExchangeCommissionSEC1","unstructured":"Securities and Exchange Commission (SEC).\n          2008.\n\t\t\t\t\tInteractive Data to Improve Financial Reporting. Release Nos. 33-9002, 34-59324, 39\u20132461.\n\t\t\t\t\tWashington, DC:\n\t\t\t\t\tSEC."},{"key":"2024082915334622900_i1558-7959-34-3-105-SecuritiesandExchangeCommissionSEC2","unstructured":"Securities and Exchange Commission (SEC).\n          2009.\n\t\t\t\t\tStaff Observations from Review of Interactive Data Financial Statements.\n\t\t\t\t\t(October 6). Available at: https:\/\/www.sec.gov\/spotlight\/xbrl\/staff-review-observations-100609.shtml"},{"key":"2024082915334622900_i1558-7959-34-3-105-SecuritiesandExchangeCommissionSEC3","unstructured":"Securities and Exchange Commission (SEC).\n          2010.\n\t\t\t\t\tStaff Observations from Review of Interactive Data Financial Statements.\n\t\t\t\t\t(November 1). Available at: https:\/\/www.sec.gov\/spotlight\/xbrl\/staff-review-observations-110110.shtml"},{"key":"2024082915334622900_i1558-7959-34-3-105-SecuritiesandExchangeCommissionSEC4","unstructured":"Securities and Exchange Commission (SEC).\n          2014.\n\t\t\t\t\tStaff Observations of Custom Tag Rates.\n\t\t\t\t\t(July 7). Available at: https:\/\/www.sec.gov\/dera\/reportspubs\/assessment-custom-tag-rates-xbrl.html"},{"key":"2024082915334622900_i1558-7959-34-3-105-Siegel1","unstructured":"Siegel,\n              M.\n            \n          \n          2016.\n\t\t\t\t\tFor the investor: Footnotes vs face of financials. Available at: https:\/\/www.fasb.org\/cs\/ContentServer?c=Page&cid=1176168589034&d=&pagename=FASB%2FPage%2FSectionPage"},{"key":"2024082915334622900_i1558-7959-34-3-105-Stock1","doi-asserted-by":"crossref","unstructured":"Stock,\n              J. H.,\n             and\n\t\t\t\t\t\tYogoM.\n          2005.\n\t\t\t\t\tTesting for weak instruments in linear IV regression.\n\t\t\t\t\tInIdentification and Inference for Econometric Models: Essays in Honor of Thomas Rothenberg,\n\t\t\t\t\tedited byAndrewsD. W. K. and\n\t\t\t\t\t\tStockJ. H. ,\n\t\t\t\t\t80\u2013\n\t\t\t\t\t108.\n\t\t\t\t\tCambridge,\n\t\t\t\t\tU.K.:Cambridge University Press.","DOI":"10.1017\/CBO9780511614491.006"},{"key":"2024082915334622900_i1558-7959-34-3-105-Voss1","unstructured":"Voss,\n              J.\n            \n          \n          2015.\n\t\t\t\t\tXBRL will change your research analyst life. Enterprising Investor (blog) (June 24). Available at: https:\/\/blogs.cfainstitute.org\/investor\/2015\/06\/24\/xbrl-will-change-your-research-analyst-life\/"},{"key":"2024082915334622900_i1558-7959-34-3-105-Wenger1","doi-asserted-by":"crossref","unstructured":"Wenger,\n              M. R.,\n            \n            \n              Elam\n              R.,\n             and\n\t\t\t\t\t\tWilliamsK. L.\n          2013.\n\t\t\t\t\tA tour of five XBRL tools.\n\t\t\t\t\tJournal of Accountancy27 (\n\t\t\t\t\t3):\n\t\t\t\t\t761\u2013\n\t\t\t\t\t781.","DOI":"10.2308\/iace-50162"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/34\/3\/105\/9688\/i1558-7959-34-3-105.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/34\/3\/105\/9688\/i1558-7959-34-3-105.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,8,29]],"date-time":"2024-08-29T17:15:53Z","timestamp":1724951753000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/34\/3\/105\/1178\/Extended-XBRL-Tags-and-Financial-Analysts-Forecast"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2020,6,22]]},"references-count":57,"journal-issue":{"issue":"3","published-online":{"date-parts":[[2020,6,22]]},"published-print":{"date-parts":[[2020,9,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-16-013","relation":{},"ISSN":["1558-7959","0888-7985"],"issn-type":[{"value":"1558-7959","type":"electronic"},{"value":"0888-7985","type":"print"}],"subject":[],"published":{"date-parts":[[2020,6,22]]}}}