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The roles of XBRL and processed XBRL in 10‐K readability
Cahan, Steven F.; Chang, Seokjoo; Siqueira, Wei Z.; … - In: Journal of Business Finance & Accounting 49 (2021) 1-2, pp. 33-68
Persistent link: https://www.econbiz.de/10012635718
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The Roles of XBRL and Processed XBRL in 10-K Readability
Cahan, Steven F.; Chang, Seok-Joo; Siqueira, Wei; Tam, … - 2022
The size and composition of the 10-K file have changed dramatically since the mandatory adoption of XBRL. We re-examine 10-K file size as a readability proxy by decomposing 10-K file size into its main components, which include XBRL, processed XBRL (a twin to XBRL that allows XBRL information to...
Persistent link: https://www.econbiz.de/10014085520
Cover Image
The roles of XBRL and processed XBRL in 10-K readability
Cahan, Steven F.; Chang, Seokjoo Andrew; Siqueira, Wei Z.; … - In: Journal of business finance & accounting : JBFA 49 (2022) 1/2, pp. 33-68
Persistent link: https://www.econbiz.de/10013166708