XBRL申报是否提高了信息效率？来自盈余公告后漂移的早期证据

Do XBRL filings enhance informational efficiency? Early evidence from post-earnings announcement drift

• Jap Efendi · 得克萨斯大学阿灵顿分校
• Jin Dong Park · 陶森大学
• L. Murphy Smith 通讯