The impact of XBRL adoption on local bias : evidence from mandated U.S. filers
Year of publication: |
2020
|
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Authors: | Li, Bing ; Liu, Zhenbin ; Qiang, Wei ; Zhang, Bohui |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 39.2020, 6, p. 1-28
|
Subject: | Business reporting language | Institutional holdings | Local bias | XBRL | USA | United States | Berichtswesen | Reporting | Systematischer Fehler | Bias |
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