Determinants of bifurcated local government reporting lag : the potential for XBRL to improve timeliness
Shannon N. Sohl, Tammy R. Waymire, Thomas Z. Webb
| Year of publication: |
2018
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|---|---|
| Authors: | Sohl, Shannon N. ; Waymire, Tammy R. ; Webb, Thomas Z. |
| Published in: |
Journal of emerging technologies in Accounting. - Sarasota, Fla : American Accounting Association, ISSN 1554-1908, ZDB-ID 2416623-6. - Vol. 15.2018, 1, p. 121-140
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| Subject: | local government | financial reporting | reporting lag | XBRL technology | Berichtswesen | Reporting | Jahresabschluss | Financial statement | Öffentliches Rechnungswesen | Public accounting | Kommunalverwaltung | Local government | Elektronischer Datenaustausch | Electronic data interchange | Gemeindefinanzen | Local government finance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/jeta-52069 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012419024