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Product Market Competition and Management Forecast : Evidence from the XBRL Adoption
Chatterjee, Sris - 2020
cost, and production of information by managers. The recent regulation regarding the mandatory adoption of XBRL (eXtensible … Business Reporting Language) is a natural experiment that allows us to investigate a number of interesting questions on … management disclosure and product market competition. Using the adoption of XBRL as an exogenous shock to information acquisition …
Persistent link: https://www.econbiz.de/10012851407
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Does voluntary adoption of XBRL reduce cost of equity capital?
Hao, Lizhong; Zhang, Joseph H.; Fang, Jing - In: International journal of accounting and information … 22 (2014) 2, pp. 86-102
Persistent link: https://www.econbiz.de/10010378700
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Extensible Business Reporting Language (XBRL) : potential of research in XBRL as a social artifact ; an essay
Pathak, Jagdish - In: International journal of enterprise information systems … 9 (2013) 4, pp. 99-102
Persistent link: https://www.econbiz.de/10010259345
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An integrative review and synthesis of XBRL research in academic journals
Perdana, Arif; Robb, Alastair; Rohde, Fiona - In: The journal of information systems : JIS ; a semiannual … 29 (2015) 1, pp. 115-153
Persistent link: https://www.econbiz.de/10011293463
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XBRL : a new global paradigm for business financial reporting
Liu, Chunhui - In: Journal of global information management : an official … 21 (2013) 3, pp. 60-80
Persistent link: https://www.econbiz.de/10010197637
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The role of accounting values in the relation between XBRL and forecast accuracy
Liu, Chunhui; O'Farrell, Grace - In: International journal of accounting and information … 21 (2013) 4, pp. 297-313
Persistent link: https://www.econbiz.de/10010207693
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Kapitalmarktkommunikation : Schlüsseltechnologie XBRL
Kesselmeyer, Bodo; Frank, Ralf - In: Die Bank (2009) 2, pp. 72-74
Persistent link: https://www.econbiz.de/10003796938
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The role of XBRL in enhanced business reporting (EBR)
Bonsón-Ponte, Enrique; Cortijo, Virginia; Escobar, Thomas - In: Journal of emerging technologies in Accounting 5 (2008), pp. 161-173
Persistent link: https://www.econbiz.de/10003811550
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XBRL in der betrieblichen Praxis : elektronisches Business-Reporting nach internationalem Standard
Flickinger, Norbert - 2007
Persistent link: https://www.econbiz.de/10003439041
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XBRL: improving transparency and monitoring functions of corporate governance
Roohani, Saeed; Furusho, Yuji; Koizumi, Makoto - In: International journal of disclosure and governance 1 (2009) 4, pp. 355-369
Persistent link: https://www.econbiz.de/10003909245