Big data and algorithmic trading against periodic and tangible asset reporting : the need for U-XBRL
Year of publication: |
2020
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Authors: | Pei, Duo ; Vasarhelyi, Miklos A. |
Published in: |
International journal of accounting information systems. - Amsterdam [u.a.] : Elsevier, ISSN 1467-0895, ZDB-ID 2211804-4. - Vol. 37.2020, p. 1-16
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Subject: | XBRL | New accounting system | Resource-based view | Continuous monitoring | A-hoc financial reporting | Berichtswesen | Reporting | Jahresabschluss | Financial statement | Ressourcenorientierter Ansatz |
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