Does XBRL tagging indicate disclosure quality? : the relationship between XBRL standard and extension tags and stock return synchronicity
Jee-Hae Lim, Vernon J. Richardson, Rod Smith
| Year of publication: |
2023
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| Authors: | Lim, Jee Hae ; Richardson, Vernon J. ; Smith, Rodney E. |
| Published in: |
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 37.2023, 3, p. 81-100
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| Subject: | XBRL | synchronicity | standard tags | extension tags | disclosure quality | Unternehmenspublizität | Corporate disclosure | Standardisierung | Standardization | Elektronischer Datenaustausch | Electronic data interchange | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ISYS-2022-027 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014431254