Professional role and normative pressure : the case of voluntary XBRL adoption in Germany
Year of publication: |
2016
|
---|---|
Authors: | Pinsker, Robert E. ; Felden, Carsten |
Published in: |
Journal of emerging technologies in Accounting. - Sarasota, Fla : American Accounting Association, ISSN 1554-1908, ZDB-ID 2416623-6. - Vol. 13.2016, 1, p. 95-118
|
Subject: | XBRL | adoption | institutional theory | professional role | Deutschland | Germany | Institutionenökonomik | Institutional economics |
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