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008			191203s20182015xxubr|||r|||| 00| 0 eng d
040			_aCO-BoUGC _cCO-BoUGC
100	1		_aBhattacharya, Nilabhra _9176419
245	1	0	_aLeveling the playing field between large and small institutions _bevidence from the SEC´s XBRL mandate _cNilbhra Bhattacharya, Young Jun Cho & Jae B. Kim
300			_aPáginas 51 a la 71
520	3		_aWe investigate how XBRL adoption affects smaller institutions' access to financial statement information relative to their larger counterparts. We examine three aspects of trading responsiveness: abnormal trading volume, response speed to 10-K information, and decision to trade immediately following the 10-K filing. With regard to all three aspects of trading responsiveness, we find that small institutions' responsiveness to 10-K news increases significantly more relative to the change experienced by large institutions from the pre- to post-XBRL periods. We further document that small institutions' stock picking skills in the 10-K filing period increase more compared to those of large institutions following the regulation. Our results are robust to a battery of falsification and sensitivity tests. Collectively, our results suggest that the informational playing field between small and large institutions has become more even following the SEC's XBRL mandate.
650	1	4	_991036 _aContabilidad _vPublicaciones seriadas
650	2	4	_aAdministración del portafolio _vPublicaciones seriadas _9176420
650	2	4	_9175941 _aAnálisis de inversiones _vPublicaciones seriadas
650	2	4	_9176292 _aAgencias de calificación (Finanzas) _vPublicaciones seriadas
650	2	4	_aFinanzas _xLegislación _zEstados Unidos _vPublicaciones seriadas _9176421
700	1		_aJun Cho, Young _9176422
700	1		_aKim, Jae B. _9176423
773	0		_082265 _9380103 _aThe accounting review 2018 V.93 No.5 (Sep) _o0000002033002 _x0001-4826 (papel) _h20 páginas _nIncluye tablas, referencias bibliográficas y apéndices
942			_2ddc _cART