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The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL : empirical analysis of SEC filings
Kaya, Devrimi - In: International journal of accounting and information … 22 (2014) 1, pp. 2-17
Persistent link: https://www.econbiz.de/10010337774
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Potential adoption of IFRS by the United States : a critical view
Kaya, Devrimi; Pillhofer, Julian A. - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 271-299
Persistent link: https://www.econbiz.de/10009766917
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The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL
Kaya, Devrimi - In: International Journal of Accounting and Information … 22 (2014) 1, pp. 2-17
Purpose – The purpose of this paper is to empirically investigate the influence of several firm-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL). Design/methodology/approach – A disclosure checklist consisting of 54 financial and...
Persistent link: https://www.econbiz.de/10014759384
Cover Image
The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL: Empirical analysis of SEC filings
Kaya, Devrimi - In: International Journal of Accounting and Information … 22 (2014), pp. 2-17
Purpose – The purpose of this paper is to empirically investigate the influence of several firm-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL). Design/methodology/approach – A disclosure checklist consisting of 54 financial and...
Persistent link: https://www.econbiz.de/10010795371