Keywords: Financial reporting transparency
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Journal Articles
International Journal of Accounting and Information Management (2015) 23 (2): 199–216.
Published: 05 May 2015
... – The results support the SEC’s policy of mandatory XBRL adoption, as it can lead to greater financial reporting transparency and mitigate information asymmetry between management and bondholders. The results of this work show that firms which voluntarily adopt XBRL have a lower cost of debt. In addition...

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