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Journal of Accounting Research, Volume 64, Issue 3, Page 1375-1426, June 2026.ABSTRACT This paper provides descriptive evidence on how stock market participants use Generative Artificial Intelligence (GenAI) to process investment‐related information. Using a data set of 1.7 million stock‐related queries from one of China's largest GenAI platforms during the first half of 2024, we document that user queries address a wide range ...
FRANK ECKER, XITONG LI, YILAN LI, FAN WU
wiley +1 more source
Revista de Contabilidad: Spanish Accounting Review, 2012 We conduct a field study to analyse the reasons why pioneers supported the introduction of the Extensible Business Reporting Language (XBRL) from its earliest days in Spain.
Susana Gago-Rodríguez +5 more
doaj
Dampak Implementasi XBRL terhadap Risiko Informasi
Kompartemen: Jurnal Ilmiah Akuntansi, 2020 This study aims to determine the impact of the implementation of XBRL on information risk for corporate financial reporting. The population in this study were all manufacturing companies listed on the IDX from 2012 to 2017. The samples in this study were
Yuna Adhi Pamungkas, Ari Budi Kristanto
doaj +1 more source
Caution Ahead: Numerical Reasoning and Look‐Ahead Bias in AI Models
Journal of Accounting Research, Volume 64, Issue 3, Page 1139-1188, June 2026.ABSTRACT Recent work within accounting and finance has highlighted that modern AI systems exhibit superhuman performance on a variety of foundational activities within these fields. However, the literature often does not provide economic rationale for why AI models seem to outperform, largely because these models are a black box.
BRADFORD LEVY
wiley +1 more source
Introdução ao XBRL – nova linguagem para a divulgação de informações empresariais pela internet
Ciência da Informação, 2007 O trabalho tem como objetivo analisar as principais características de divulgação de informações financeiras pela Internet, por meio da linguagem eletrônica XBRL – eXtensible Business Reporting Language. Foram estudados a sua trajetória, estado da arte,
Edson Luiz Riccio +3 more
doaj
Narratives Contextualizing Numeric Disclosures: Insights From Earnings Calls
Journal of Business Finance &Accounting, Volume 53, Issue 3, Page 1263-1286, June 2026.ABSTRACT We investigate how narrative disclosures during earnings conference calls (ECCs) provide context for quantitative numeric disclosures in quarterly earnings releases, enhancing their informativeness. Drawing on a large sample of 34,918 quarterly ECCs from 1621 US‐listed firms from 2007 to 2020, we extract interpretable textual attributes—such ...
Imelda Taraj, Ranik Raaen Wahlstrøm
wiley +1 more source
Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments
Journal of Accounting Research, Volume 64, Issue 2, Page 681-719, May 2026.ABSTRACT I use the setting of generative AI (GenAI) to examine how processing tool interactivity affects investors’ self‐assessments of ability and willingness to invest. Although GenAI can help investors process financial information, I theorize that the interactive nature of GenAI blurs the boundaries between investors’ own abilities and those of ...
Joe Croom
wiley +1 more source
THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD [PDF]
More and more enterprises, especially the listed companies, have adopted newaccounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI),manifesting interest for publishing financial reports using a standard format able to ...
Vasile Florescu, Catalin Georgel Tudor
core
catalyst-cooperative/ferc-xbrl-extractor: v1.3.3
<h2>What's Changed</h2> <ul> <li>Update sphinx-issues requirement from <3.1,>=1.2 to >=1.2,<4.1 by @dependabot in https://github.com/catalyst-cooperative/ferc-xbrl-extractor/pull/188</li> <li>[pre-commit.ci]
Dazhong Xia +4 more
core +1 more source
Jurnal AkuntansiPurpose – This study aims to analyze the relationship between the implementation of eXtensible Business Reporting Language (XBRL) and the transparency of Corporate Social Responsibility (CSR) disclosures in companies listed on the Indonesia Stock ...
Rony Tarigan, Se Tin Se Tin
doaj +1 more source