Do managers use extension elements strategically in the SEC's tagged data for financial statements? : evidence from XBRL complexity
Feiqi Huang, Won Gyun No, Miklos A. Vasarhelyi
| Year of publication: |
2019
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| Authors: | Huang, Feiqi ; No, Won Gyun ; Vasarhelyi, Miklos A. |
| 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. 33.2019, 3, p. 61-74
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| Subject: | strategic reporting | XBRL complexity | extension elements | Berichtswesen | Reporting | Jahresabschluss | Financial statement | Strategisches Management | Strategic management | Elektronischer Datenaustausch | Electronic data interchange | Komplexitätsmanagement | Complexity management | Komplexe Systeme | Complex systems |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/isys-52162 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012153889