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Faktische Einflüsse von XBRL a...
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Irregularities in accounting numbers and earnings management : a novel approach based on SEC XBRL filings
Henselmann, Klaus
;
Ditter, Dominik
;
Scherr, Elisabeth
- In:
Journal of emerging technologies in Accounting
12
(
2015
),
pp. 117-151
Persistent link: https://www.econbiz.de/10011846526
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Customization versus standardization in electronic financial reporting : early evidence from the SEC XBRL mandate
Scherr, Elisabeth
;
Ditter, Dominik
- In:
The journal of information systems : JIS ; a semiannual …
31
(
2017
)
2
,
pp. 125-148
Persistent link: https://www.econbiz.de/10011746188
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