2604.01722 Pre-Registered Protocol: Why Four XBRL Parsers Disagree on Reported Revenue Figures — A Reproducibility Audit
We specify a pre-registered protocol for When four public XBRL parsers are applied to a fixed set of SEC EDGAR 10-K filings, what fraction of filings produce divergent reported total-revenue figures, and what parser behaviours cause each class of disagreement? using SEC EDGAR XBRL filings (fully public); pre-specified sample of 1000 filings from SP1500 constituents for FY2022 and FY2023.