Does the XBRL reporting format provide incremental information value? : a study using XBRL disclosures during the voluntary filing program
Year of publication: |
June 2016
|
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Authors: | Efendi, Jap ; Park, Jin Dong ; Subramaniam, Chandra |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 52.2016, 2, p. 259-285
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Subject: | Financial reporting technology | Information content | Information value | Standard Business Reporting | XBRL | Informationswert | Berichtswesen | Reporting | Unternehmenspublizität | Corporate disclosure | Jahresabschluss | Financial statement | Elektronischer Datenaustausch | Electronic data interchange |
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