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  • Search: subject_exact:"Electronic data interchange"
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Year of publication
Subject
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Elektronischer Datenaustausch 1,184 Electronic data interchange 1,140 Electronic Commerce 229 E-commerce 192 Berichtswesen 171 Reporting 171 Deutschland 141 Jahresabschluss 138 Financial statement 137 Germany 137 Theorie 120 Theory 120 XBRL 107 EU countries 106 EU-Staaten 106 Internet 100 Standardisierung 92 Standardization 85 Betriebliches Informationssystem 78 Supply chain 76 Business intelligence system 75 Lieferkette 71 Data protection 68 Data security 68 Datenschutz 67 Datensicherheit 67 Lieferantenmanagement 65 Supplier relationship management 65 USA 61 Unternehmenskooperation 61 Welt 59 World 59 Rechnungswesen 58 United States 58 Accounting 55 Programmiersprache 55 Programming language 55 Inter-firm cooperation 52 Unternehmen 51 Information technology 50
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Online availability
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Undetermined 268 Free 204 CC license 13
Type of publication
All
Article 692 Book / Working Paper 583 Journal 5 Other 1
Type of publication (narrower categories)
All
Article in journal 423 Aufsatz in Zeitschrift 423 Aufsatz im Buch 184 Book section 184 Graue Literatur 121 Non-commercial literature 121 Hochschulschrift 82 Thesis 67 Arbeitspapier 56 Working Paper 56 research-article 41 Collection of articles of several authors 39 Sammelwerk 39 Case study 38 Fallstudie 38 Amtsdruckschrift 37 Government document 37 Bibliografie enthalten 19 Bibliography included 19 Dissertation u.a. Prüfungsschriften 18 Konferenzschrift 16 case-report 12 Amtliche Publikation 10 Aufsatzsammlung 10 Conference proceedings 9 Ratgeber 8 Guidebook 7 Conference paper 6 Konferenzbeitrag 6 Lehrbuch 4 Reprint 4 Textbook 4 review-article 4 Glossar enthalten 3 Glossary included 3 Handbook 3 Handbuch 3 Mehrbändiges Werk 3 Multi-volume publication 3 Statistik 3
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Language
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English 898 German 325 Undetermined 42 French 13 Russian 4 Italian 2 Polish 2 Hungarian 1 Spanish 1 Swedish 1
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Author
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Piechocki, Maciej 9 Breitner, Michael H. 8 Felden, Carsten 8 Debreceny, Roger 7 Beerbaum, Dirk 6 Bongaerts, Dirk 6 Neubeck, Guido 6 Attaran, Mohsen 5 Coolidge, Jacqueline 5 Dale, Stephen 5 Giannotti, Enrico 5 Hoitash, Rani 5 Luchetta, Giacomo 5 Poniatowski, Grzegorz 5 Rohmer, Bradford 5 Roßnagel, Alexander 5 Srivastava, Rajendra P. 5 Stahl, Ernst 5 Thome, Rainer 5 Troshani, Indrit 5 Vasarhelyi, Miklos A. 5 Weisheit, Silke 5 Wittmann, Georg 5 Yilmaz, Fatih 5 Zhu, Hongwei 5 Alles, Michael 4 Ashok, M. L. 4 Banerjee, Snehamay 4 Beck, Roman 4 Byrd, Terry Anthony 4 Cuylen, Angelica 4 Ditter, Dominik 4 Du, Hui 4 Henselmann, Klaus 4 Hoitash, Udi 4 Kischporski, Mario 4 Kogan, Alexander 4 Kopczuk, Wojciech 4 Liu, Chunhui 4 Liu, Fang-Chun 4
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Institution
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Europäische Kommission 9 IGI Global 8 Europäische Kommission / Generaldirektion Steuern und Zollunion 7 European Commission / Directorate-General for Communications Networks, Content and Technology 5 Europäische Union / Rat 5 Stollfuß Medien GmbH & Co. KG 5 European Environment Agency 4 Springer Fachmedien Wiesbaden 4 Bank für Internationalen Zahlungsausgleich / Irving Fisher Committee on Central Bank Statistics 3 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 3 Deloitte Wirtschaftsprüfungsgesellschaft 3 Deutsche Bibliothek <Frankfurt am Main; Leipzig> 3 Europäischer Wirtschafts- und Sozialausschuss 3 Europäisches Parlament 3 National Bureau of Economic Research 3 OECD 3 Organisation for Economic Co-operation and Development 3 Vereinte Nationen / Economic and Social Commission for Asia and the Pacific 3 ELDOC Study Team 2 Economic Development Institute 2 European Commission / Directorate-General for Informatics 2 European Commission / Directorate-General for the Information Society and Media 2 European Commission / Expert Group on e-Invoicing 2 European Ministerial Conference Global Information Networks: Realising the Potential <1997, Bonn> 2 Europäische Kommission / Expert Group on e-Invoicing 2 Europäische Kommission / Gemeinsame Forschungsstelle 2 Europäische Kommission / Statistisches Amt 2 Gottfried Wilhelm Leibniz Universität Hannover 2 International Chamber of Commerce 2 Sorainen Law Offices 2 Spark Legal Network 2 Tech4i2 2 Time.lex 2 everis Benelux 2 Abaroa 1 Apprimus Verlag 1 BMSD <Veranstaltung> <6., 2016, Rhodos> 1 Bank für Internationalen Zahlungsausgleich / Währungs- und Wirtschaftsabteilung 1 Books on Demand GmbH <Norderstedt> 1 Center for Strategic and International Studies <Washington, DC> / Global Information Infrastructure Commission 1
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Published in...
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The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association 32 International journal of accounting information systems 16 International Journal of Physical Distribution & Logistics Management 15 Journal of emerging technologies in Accounting 14 Kom / Kommission der Europäischen Gemeinschaften 14 Industrial Management & Data Systems 13 Journal of payments strategy & systems 12 SpringerLink / Bücher 12 New dimensions of business reporting and XBRL 10 International journal of business information systems : IJBIS 9 Effiziente Auftragsabwicklung mit myOpenFactory 8 Europäische Hochschulschriften / 5 8 Handbook of research on e-business standards and protocols ; Vol. 1 8 Information systems and e-business management : ISeB 8 Management Science 8 Business to business electronic commerce : challenges and solutions 7 Enterprise information systems : 8th International Conference, ICEIS 2006, Paphos, Cyprus, May 23 - 27, 2006 ; revised selected papers 7 Issues in accounting education 7 Supply Chain Management: An International Journal 7 Business Collaboration : standortübergreifende Prozesse mit Business Software ; Praxislösungen im Detail ; Fallstudien, Konzepte, Modellierung 6 American Journal of Business 5 Business Process Management Journal 5 Business process management journal 5 Electronic markets : the international journal on networked business 5 HMD : Praxis der Wirtschaftsinformatik 5 IWI-Diskussionsbeiträge 5 International journal of accounting and information management 5 International journal of services and standards 5 Accounting horizons : a quarterly publication of the American Accounting Association 4 Accounting research journal 4 IEEE transactions on engineering management : EM 4 Informationsreihe 4 International Journal of Operations & Production Management 4 International journal of business process integration and management : IJBPIM 4 International journal of e-business research : an official publication of the Information Resources Management Association 4 International journal of enterprise information systems : an official publication of the Information Resources Management Association 4 Journal of accounting and public policy 4 OECD Digital Economy Papers 4 Wirtschaftsinformatik 4 Accounting perspectives : a journal of The Canadian Academic Accounting Association 3
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Source
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ECONIS (ZBW) 1,091 Other ZBW resources 65 USB Cologne (EcoSocSci) 64 ArchiDok 35 RePEc 22 BASE 4
Showing 1 - 50 of 1,281
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Navigating digital trade towards sustainable development : empirical insights and policy implications
Vereinte Nationen / Trade, Investment and Innovation … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371933
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Data sharing or analytics sharing?
Smichowski, Bruno Carballa; Lefouili, Yassine; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015194578
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - In: International tax and public finance 32 (2025) 1, pp. 195-237
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330676
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Data sharing practices : the interplay of data, organizational structures, and network dynamics
Fassnacht, Marcel; Leimstoll, Jannis; Benz, Carina; … - In: Electronic markets : EM ; the international journal of … 34 (2024) 1, pp. 1-25
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191526
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Quantinar : a blockchain peer-to-peer ecosystem for modern data analytics
Bag, Raul; Spilak, Bruno; Winkel, Julian; Härdle, Wolfgang - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015144088
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Eionet core data flows 2023
European Environment Agency - 2024
The European Environment Information and Observation Network (Eionet) is a partnership network of the EEA and its member and cooperating countries. This briefing presents the results of data collected in 2023 for 12 Eionet core data flows. It summarises the evaluation of hundreds of data...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015275525
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Eionet core data flows 2023
European Environment Agency - 2024
The European Environment Information and Observation Network (Eionet) is a partnership network of the EEA and its member and cooperating countries. This briefing presents the results of data collected in 2023 for 12 Eionet core data flows. It summarises the evaluation of hundreds of data...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015275526
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Data flow and economic value EU framework : modelling update and data collection : final study report
Snelson, Sarah (contributor); Cilauro, Federico (contributor) - European Commission / Directorate-General for …; … - 2024
This study aims to deliver one of the key actions of the EU Data Strategy: the creation of a framework to measure data flows and estimate their economic value within Europe, as well as between Europe and the rest of the world. The study focuses on data flows triggered by enterprises that use...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015276810
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Data Sharing von Unternehmen : Umfrageergebnisse zu möglichen Anreizen
Erdsiek, Daniel (ed.); Rost, Vincent (ed.);  … - 2024
Die vorliegende Studie liefert auf Basis einer Befragung von Unternehmen in Deutschland Ergebnisse zu deren Plänen, künftig mit anderen Unternehmen Data Sharing zu betreiben. An der Befragung beteiligten sich im Januar 2023 rund 1.400 Unternehmen aus dem Verarbeitenden Gewerbe und der...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014535462
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Interoperability
Berg, Chris - In: Internet policy review : journal on internet regulation 13 (2024) 2, pp. 1-10
Interoperability describes the ability of systems to share services and resources with other systems. It is used in many fields - in the law, in communications and payments systems, in healthcare systems and in military alliances, to name a few - and describes a large number of characteristics...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014536221
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The determinants of eXtensible Business Reporting Language (XBRL) adoption : a cross-country study
Sassi, Wafa; Ben Othman, Hakim; Hussainey, Khaled - In: International journal of disclosure and governance 21 (2024) 2, pp. 175-192
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014583942
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - 2023
The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax evasion. We analyze the impact of the widely introduced...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013494203
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Shall We Share? The Principle of FRAND in B2B Data Sharing
Botta, Marco - 2023
Data is often defined as the ‘oil’ of the 21st-century economy: companies that successfully collect and process a large amount of data can provide more personalized services to their customers, develop new products, and reduce their production costs, thus becoming more competitive....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014344671
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Business-to-Business Data Sharing within the EU Digital Market (2019-2021)
Woźniak-Cichuta, Monika - 2023
The research project is interdisciplinary in nature and covers EU internal market regulation, competition law and intellectual property law, taking into account comparative law elements. The project is implemented in an international research team, including Dr. hab. Maciej Bernatt and Dr. Laura...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014347275
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Business-to-Business Data Sharing within the EU Digital Market (2019-2021)
Woźniak-Cichuta, Monika - 2023
The research project is interdisciplinary in nature and covers EU internal market regulation, competition law and intellectual property law, taking into account comparative law elements. The project is implemented in an international research team, including Dr. hab. Maciej Bernatt and Dr. Laura...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014347276
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Business-to-Business Data Sharing within the EU Digital Market (2019-2021)
Woźniak-Cichuta, Monika - 2023
The research project is interdisciplinary in nature and covers EU internal market regulation, competition law and intellectual property law, taking into account comparative law elements. The project is implemented in an international research team, including Dr. hab. Maciej Bernatt and Dr. Laura...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014347277
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Interoperability
Martirano, Giacomo; Tóth, Katalin - 2023
The demand for sharing spatial information residing in the IACS systems of the Member States has increased in many policy domains. An indispensable condition of data sharing is the discoverability of data. This guideline explains the technical background of data discovery within the INSPIRE...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015273751
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A futuristic view of using XBRL technology in non-financial sustainability reporting : the case of the FDIC
Mousa, Rania; Ozili, Peterson K. - In: Journal of risk and financial management : JRFM 16 (2023) 1, pp. 1-18
The rapid use and development of information and communication technology capabilities in the public sector has revolutionized the mechanism that government agencies use to collect, process, and disseminate data. Electronic government is one of the strategic initiatives that many government...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014301588
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Eionet core data flows 2022
European Environment Agency - 2023
The European Environment Information and Observation Network (Eionet) is a partnership network of the EEA and its member and cooperating countries. This briefing presents the results of data collected in 2022 for 13 Eionet core data flows. It summarises the evaluation of hundreds of data...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015280241
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Use of the XBRL language : potential benefits to Brazilian companies
Geron, Cecília Moraes Santostaso; Riccio, Edson Luiz; … - In: International journal of innovation : IJI journal 11 (2023) 2, pp. 1-40
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014546994
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The role of XBRL adoption on enhancing transparency of information disclosure : a case study of Jordanian financial companies
Alkayed, Hani; Zighan, Saad; Qabajeh, Majed; … - In: Cogent business & management 10 (2023) 3, pp. 1-17
The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including accountants, academics, and auditors with a background in XBRL....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014506290
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Assessing the impact of supply chain management processes on the Lebanese industry of goods and services during times of uncertainty
Harb, Atef; Trad, Mony - In: Arab economic and business journal 15 (2023) 1, pp. 261-273
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014250490
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Economic value of data flows : final study report
Foley, Paul; Aatif; Gemmell, Alexandra; Rys, Jonah; … - Europäische Kommission / Generaldirektion … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014250494
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Barriers to electronic data exchange in the supply chain : results from empirical study
Werner-Lewandowska, Karolina; Kolinski, Adam; … - In: LogForum : elektroniczne czasopismo naukowe z dziedziny … 19 (2023) 1, pp. 127-139
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Theoretische Auswirkungen von Unsicherheit bei der Bewertung von Daten : ein mikroökonomischer Ansatz
Büchel, Jan; Rusche, Christian - 2023 - Stand: Juni 2023
Unternehmen können von einer effektiven Bewirtschaftung ihrer Daten sowie vom Datenteilen mit anderen Unternehmen profitieren. Datenempfänger können die Daten beispielsweise für Produkt- oder Prozessoptimierungen nutzen und Datengeber können ein Entgelt erhalten. Allerdings erfolgt die...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014290558
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Data governance and the digital economy in Asia : harmonising cross-border data flows
Cheung, Paul (ed.); Liu, Jingting (ed.);  … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015186722
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Electronic communication in the digitization of logistics
Rudnicki, Tadeusz - In: European research studies 25 (2022) 2B, pp. 160-172
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013532104
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VAT in the digital age : final report
Luchetta, Giacomo; Giannotti, Enrico; Poniatowski, Grzegorz - Europäische Kommission / Generaldirektion Steuern und … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013493007
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Digital reporting requirements
Luchetta, Giacomo; Giannotti, Enrico; Poniatowski, Grzegorz - Europäische Kommission / Generaldirektion Steuern und … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013493011
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The VAT treatment of the platform economy
Luchetta, Giacomo; Giannotti, Enrico; Poniatowski, Grzegorz - Europäische Kommission / Generaldirektion Steuern und … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013493013
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Single place of VAT registration and import One Stop Shop
Luchetta, Giacomo; Giannotti, Enrico; Poniatowski, Grzegorz - Europäische Kommission / Generaldirektion Steuern und … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013493017
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Consultation activities
Luchetta, Giacomo; Giannotti, Enrico; Poniatowski, Grzegorz - Europäische Kommission / Generaldirektion Steuern und … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013493018
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Production, Trade, and Cross-Border Data Flows
Chang, Qing; Liyong, Wang; Zhang, Longtian - 2022
We build a two-country general equilibrium model to explore the effects of cross-border data flows in the short run. Data are generated as the byproducts of consumption, and can be used both domestically and in foreign countries at the expense of potential privacy issues, correspondingly....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014237544
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Pandemic crisis trade-related response
Centre for Trade Facilitation and Electronic Business - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012802467
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The Data Trust Solution to Data Sharing Problems
Houser, Kimberly; Bagby, John W. - 2022
A small number of large companies hold most of the world’s data. Once in the hands of these companies, data subjects have little control over the use and sharing of their data. Additionally, this data is not generally available to small and medium enterprises or organizations who seek to use...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013297965
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The Digital Economy and International Trade : Transnational Data Flows Regulation
Walters, Robert - 2022
Data flows are the backbone of today’s diversified value and supply chains. In this timely book, a prominent specialist in transnational commercial and private law explores a developing and evolving area of law related to the role of the digital economy in international trade, making a direct...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013403087
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IPR and the use of open data and data sharing initiatives by public and private actors : study requested by the JURI committee
Leistner, Matthias; Antoine, Lucie - Europäisches Parlament / Generaldirektion Interne … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013469894
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Readiness assessment for cross-border paperless trade : Turkmenistan
Vereinte Nationen / Economic and Social Commission for … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013475419
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Shedding new light on the evolving regulatory framework for digital services trade
OECD; Vereinte Nationen / Wirtschaftskommission für Afrika; … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013479303
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Open banking and customer data sharing : implications for FinTech borrowers
Nam, Rachel J. - 2022 - First draft: Sept 23, 2022
With open banking, consumers take greater control over their own financial data and share it at their discretion. Using a rich set of loan application data from the largest German FinTech lender in consumer credit, this paper studies what characterizes borrowers who share data and assesses its...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013459919
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Development of a risk index for cross-border data movement
Li, Jin; Dong, Wanting; Zhang, Chong; Zhuo, Zihan - In: Data science and management : DSM 5 (2022) 3, pp. 97-104
Cross-border data transmission in the biomedical area is on the rise, which brings potential risks and management challenges to data security, biosafety, and national security. Focusing on cross-border data security assessment and risk management, many countries have successively issued relevant...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014517959
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"Evolución de los servicios de la Ventanilla Única de Comercio Exterior para la facilitación del comercio exterior de las MiPymes en El Salvador"
Pineda de Moreno, Alba Marina - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014246822
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Blockchains in health information systems : a literature review on use cases and status of implementation of blockchains for electronic health records
Sternat, Timo; Bernsteiner, Reinhard; Ploder, Christian; … - In: Human systems management : HSM 43 (2024) 5, pp. 623-640
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015176792
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XBRL reporting in firms with data breach incidents
Jiang, Wanying; Xu, Chunhao; Counts, Roy Wayne - In: The journal of corporate accounting & finance 35 (2024) 3, pp. 146-156
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015152859
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Data sharing between platform and seller : an analysis of contracts, privacy, and regulation
Arora, Ayesha; Jain, Tarun - In: European journal of operational research : EJOR 313 (2024) 3, pp. 1105-1118
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014456677
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Blockchain-based credible manufacturing data sharing for a collaborative manufacturing supply chain
Zheng, Kangqian; Ding, Kai; Hui, Jizhuang; Zhang, Fuqiang; … - In: International journal of production research 62 (2024) 6, pp. 2233-2254
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Measuring financial statement disaggregation using xbrl
Johnston, Joseph; Reichelt, Kenneth J.; Sapkota, Pradeep - In: The journal of information systems : JIS ; a semiannual … 38 (2024) 1, pp. 119-147
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014508010
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Shift-left in your fight against supply chain fraud
Katz, Norman - In: Journal of supply chain management, logistics and … 7 (2024) 1, pp. 86-100
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015083664
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The Effect of New Information Technologies on Asset Pricing Anomalies
Hirshleifer, David; Ma, Liang - National Bureau of Economic Research - 2024
We test and compare the effects of introduction of two new financial information technologies, EDGAR and XBRL, on well-known asset pricing anomalies often attributed to mispricing. EDGAR facilitates easier access to public accounting information about public firms; XBRL reduces the cost of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056093
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Does XBRL adoption eliminate misclassification of income statement items?
Sanad, Zakeya - In: Journal of financial reporting & accounting : JFRA 22 (2024) 2, pp. 433-449
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014635803
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