Chang, C. Janie; Chou, Chi-Chun - In: International Journal of Economics and Business Research 9 (2015) 2, pp. 137-157
Extensible Business Reporting Language (XBRL) can provide wider access to both financial and non-financial information and facilitate transparent business reporting (Baldwin et al., 2006; Sinnett and Willis, 2008). However, information preparers have not been exposed to possible approaches to...
