The Effect of iXBRL Formatted Financial Statements on the Effectiveness of Managers' Decisions When Making Inter-Firm Comparisons

Following the SEC's mandate for iXBRL formatted financial filings, we experimentally investigate the effects of iXBRL filings and tag type (matching or non-matching) on managers' decisions. iXBRL filings facilitate information search and information match by allowing users to view XBRL data in HTML filings, while XBRL filings facilitate information search only because they do not include this integration with human-readable HTML filings....