Rao, Yanchao; Guo, Ken; Hou, Jing - In: International Journal of Accounting & Information Management 21 (2013) 2, pp. 133-147
Purpose – The purpose of this paper is to investigate the extent to which Chinese firms voluntarily extend the standard XBRL taxonomy to disclose more detailed financial information; and second, to identify and test corporate governance factors that may be associated with voluntary taxonomy...
