Reporting technologies and textual readability : evidence from the XBRL mandate
Year of publication: |
[2021]
|
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Authors: | Li, Xitong ; Zhu, Hongwei ; Zuo, Luo |
Publisher: |
Jouy-en-Josas : HEC Paris |
Subject: | XBRL | reporting technologies | readability | limited attention | difference-in-differences | Berichtswesen | Reporting | Technischer Fortschritt | Technological change | Elektronischer Datenaustausch | Electronic data interchange | Jahresabschluss | Financial statement |
Extent: | 1 Online-Ressource (circa 50 Seiten) |
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Series: | HEC Paris research paper series. - Jouy-en-Josas, ZDB-ID 2394870-X. - Vol. no. MOSI-1422 (2021) |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper |
Language: | English |
Classification: | M21 - Business Economics ; M41 - Accounting ; M48 - Government Policy and Regulation |
Source: | ECONIS - Online Catalogue of the ZBW |
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