Does the XBRL reporting format provide incremental information value? : a study using XBRL disclosures during the voluntary filing program
Jap Efendi, Jin Dong Park and Chandra Subramaniam
| Year of publication: |
June 2016
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|---|---|
| Authors: | Efendi, Jap ; Park, Jin Dong ; Subramaniam, Chandra |
| Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 52.2016, 2, p. 259-285
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| Subject: | Financial reporting technology | Information content | Information value | Standard Business Reporting | XBRL | Informationswert | Berichtswesen | Reporting | Jahresabschluss | Financial statement | Elektronischer Datenaustausch | Electronic data interchange | Standardisierung | Standardization | Unternehmenspublizität | Corporate disclosure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/abac.12079 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011593246