Measuring financial statement disaggregation using xbrl
Year of publication: |
2024
|
---|---|
Authors: | Johnston, Joseph ; Reichelt, Kenneth J. ; Sapkota, Pradeep |
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. 38.2024, 1, p. 119-147
|
Subject: | disclosure quality | disaggregation | XBRL | SEC Financial Statement Data Sets | information processing cost |
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