The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL : empirical analysis of SEC filings
Year of publication: |
2014
|
---|---|
Authors: | Kaya, Devrimi |
Published in: |
International journal of accounting and information management. - Bingley [u.a.] : Emerald, ISSN 1834-7649, ZDB-ID 2473945-5. - Vol. 22.2014, 1, p. 2-17
|
Subject: | Financial reporting | Disclosure index | Accounting | FASB | Voluntary disclosure | XBRI | SEC | Unternehmenspublizität | Corporate disclosure | Finanzmarktaufsicht | Financial supervision | Berichtswesen | Reporting | Öffentlichkeitsarbeit | Public relations | Nachhaltigkeit | Sustainability | Auskunftspflicht | Disclosure regulation | IFRS |
-
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C., (2023)
-
GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates
D'Angelo, Thomas, (2022)
-
Coluccia, Daniela, (2016)
- More ...
-
Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
Henselmann, Klaus, (2008)
-
Kaya, Devrimi, (2010)
-
The dissemination of firm information via company register websites
Kaya, Devrimi, (2019)
- More ...