XBRL adoption and cost of debt
Year of publication: |
2015
|
---|---|
Authors: | Lai, Syou-Ching ; Lin, Yuh-Shin ; Lin, Yi-Hung ; Huang, Hua-Wei |
Published in: |
International journal of accounting and information management. - Bingley [u.a.] : Emerald, ISSN 1834-7649, ZDB-ID 2473945-5. - Vol. 23.2015, 2, p. 199-216
|
Subject: | XBRL | Cost of debt | Information asymmetry | eXtensible business reporting language | Financial reporting transparency | Voluntary/mandatory adoption | Asymmetrische Information | Asymmetric information | Berichtswesen | Reporting | Jahresabschluss | Financial statement | Kapitalkosten | Cost of capital | Elektronischer Datenaustausch | Electronic data interchange | Programmiersprache | Programming language |
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