Henselmann, Klaus; Scherr, Elisabeth; Ditter, Dominik - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2013
The business reporting standard XBRL offers the opportunity to easily extract and analyze a sufficient number of monetary items out of single annual reports for statistical analysis purposes. Using XBRL 10-K reports filed with the SEC EDGAR system, we derive first digit distributions for single...