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Does XBRL Tagging Indicate Disclosure Quality? The Relationship Between XBRL Standard and Extension Tags and Stock Return Synchronicity.
Jee-Hae Lim
Vernon J. Richardson
Rodney E. Smith
Published in:
J. Inf. Syst. (2023)
Keyphrases
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financial information
social tagging
tag recommendation
metadata
stock market
collaborative tagging
part of speech
social tagging systems
high quality
data quality
image tagging
quality measures
keywords
social bookmarking
tag information
information loss
financial data
disclosure risk
collaborative tagging systems