XBRL adoption and bank loan contracting : early evidence
Gary Chen, Jeong-Bon Kim, Jee-Hae Lim, Jie Zhou
| Year of publication: |
2018
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|---|---|
| Authors: | Chen, Gary ; Kim, Jeong-bon ; Lim, Jee Hae ; Zhou, Jie |
| 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. 32.2018, 2, p. 47-69
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| Subject: | eXtensible Business Reporting Language (XBRL) | information technology | information processing cost | loan contracting | Informationstechnik | Information technology | Kredit | Credit | Jahresabschluss | Financial statement | Berichtswesen | Reporting | Kreditgeschäft | Bank lending | Elektronischer Datenaustausch | Electronic data interchange |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/isys-51688 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011976951