{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,6,3]],"date-time":"2026-06-03T15:22:48Z","timestamp":1780500168296,"version":"3.54.1"},"reference-count":42,"publisher":"American Accounting Association","issue":"3","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2019,9,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>This study examines whether firm use of XBRL extension elements increases the complexity of mandatory SEC filings. Using the ratio of extension elements to total elements in XBRL 10-K filings as the measure of XBRL complexity, we find that firms' XBRL filings are more complex when the firms are performing poorly, an effect that is more pronounced when firms are more complex. Furthermore, complex XBRL filings are associated with less (more) persistent positive (negative) earnings. Collectively, our results are consistent with managers using extension elements strategically to increase XBRL complexity, obfuscating XBRL-tagged financial information.<\/jats:p>","DOI":"10.2308\/isys-52162","type":"journal-article","created":{"date-parts":[[2018,6,14]],"date-time":"2018-06-14T19:05:00Z","timestamp":1529003100000},"page":"61-74","source":"Crossref","is-referenced-by-count":25,"title":["Do Managers Use Extension Elements Strategically in the SEC's Tagged Data for Financial Statements? Evidence from XBRL Complexity"],"prefix":"10.2308","volume":"33","author":[{"given":"Feiqi","family":"Huang","sequence":"first","affiliation":[{"name":"Marist College"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-1676-4254","authenticated-orcid":true,"given":"Won Gyun","family":"No","sequence":"additional","affiliation":[{"name":"Rutgers, The State University of New Jersey"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-3205-476X","authenticated-orcid":true,"given":"Miklos A.","family":"Vasarhelyi","sequence":"additional","affiliation":[{"name":"Rutgers, The State University of New Jersey"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"1112","published-online":{"date-parts":[[2018,6,1]]},"reference":[{"issue":"6","key":"2024082915360113500_i1558-7959-33-3-61-Aboody1","doi-asserted-by":"crossref","first-page":"2747","DOI":"10.1111\/0022-1082.00305","article-title":"Information asymmetry, R&D, and insider gains","volume":"55","author":"Aboody","year":"2000","journal-title":"The Journal of Finance"},{"key":"2024082915360113500_i1558-7959-33-3-61-Bagnoli1","doi-asserted-by":"crossref","DOI":"10.2139\/ssrn.570247","article-title":"Around-the-clock media coverage and the timing of earnings announcements","author":"Bagnoli","year":"2005"},{"issue":"1","key":"2024082915360113500_i1558-7959-33-3-61-Ball1","doi-asserted-by":"crossref","first-page":"136","DOI":"10.1016\/j.jacceco.2011.11.005","article-title":"Audited financial reporting and voluntary disclosure as complements: A test of the confirmation hypothesis","volume":"53","author":"Ball","year":"2012","journal-title":"Journal of Accounting and Economics"},{"issue":"3","key":"2024082915360113500_i1558-7959-33-3-61-Bloomfield1","doi-asserted-by":"crossref","first-page":"233","DOI":"10.2308\/acch.2002.16.3.233","article-title":"The \u201cincomplete revelation hypothesis\u201d and financial reporting","volume":"16","author":"Bloomfield","year":"2002","journal-title":"Accounting Horizons"},{"issue":"2","key":"2024082915360113500_i1558-7959-33-3-61-Boritz1","doi-asserted-by":"crossref","first-page":"A36","DOI":"10.2308\/ciia.2008.2.2.A36","article-title":"The SEC's XBRL voluntary filing program on EDGAR: A case for quality assurance","volume":"2","author":"Boritz","year":"2008","journal-title":"Current Issues in Auditing"},{"issue":"1","key":"2024082915360113500_i1558-7959-33-3-61-Boritz2","doi-asserted-by":"crossref","first-page":"9","DOI":"10.2308\/isys-50896","article-title":"Firm-specific characteristics of the participants in the SEC's XBRL voluntary filing program","volume":"29","author":"Boritz","year":"2015","journal-title":"Journal of Information Systems"},{"key":"2024082915360113500_i1558-7959-33-3-61-Chasan1","unstructured":"Chasan, E.\n          \n          2013. 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