Do managers use extension elements strategically in the SEC's tagged data for financial statements? : evidence from XBRL complexity
Year of publication: |
2019
|
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Authors: | Huang, Feiqi ; No, Won Gyun ; Vasarhelyi, Miklos A. |
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. 33.2019, 3, p. 61-74
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Subject: | strategic reporting | XBRL complexity | extension elements | Berichtswesen | Reporting | Jahresabschluss | Financial statement | USA | United States |
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