Determinants of eXtensible business reporting language adoption : an institutional perspective
Year of publication: |
2022
|
---|---|
Authors: | Borgi, Hela ; Tawiah, Vincent |
Subject: | Accounting system | Financial reporting | Institutional theory | XBRL | Rechnungswesen | Accounting | Institutionenökonomik | Institutional economics | Berichtswesen | Reporting | Jahresabschluss | Financial statement | Elektronischer Datenaustausch | Electronic data interchange | IFRS | Bilanzierungsgrundsätze | Accounting standards |
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