Can XBRL detailed tagging of footnotes improve financial analysts' information environment?
Year of publication: |
March 2018
|
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Authors: | Felo, Andrew J. ; Kim, Joung W. ; Lim, Jee Hae |
Published in: |
International journal of accounting information systems. - Amsterdam [u.a.] : Elsevier, ISSN 1467-0895, ZDB-ID 2211804-4. - Vol. 28.2018, p. 45-58
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Subject: | XBRL (eXtensible business reporting language) | Financial statement footnotes | Financial analysts | Information environment | Finanzanalyse | Financial analysis | Jahresabschluss | Financial statement | Berichtswesen | Reporting | Informationswert | Information value | Elektronischer Datenaustausch | Electronic data interchange | Unternehmenspublizität | Corporate disclosure |
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