Customization versus standardization in electronic financial reporting : early evidence from the SEC XBRL mandate
Elisabeth Scherr, Dominik Ditter
| Year of publication: |
2017
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| Authors: | Scherr, Elisabeth ; Ditter, Dominik |
| Published in: |
Journal of information systems : a publication of the Accounting Information Systems Section of the American Accounting Associaton. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 31.2017, 2, p. 125-148
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| Subject: | XBRL | extension rate | customization | comparability | standardization | Standardisierung | Standardization | Elektronischer Datenaustausch | Electronic data interchange | IFRS | Jahresabschluss | Financial statement | Beziehungsmarketing | Relationship marketing | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/isys-51697 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011746188