Firm-specific characteristics of the participants in the SEC's XBRL Voluntary Filing Program
J. Efrim Boritz; Lev M. Timoshenko
| Year of publication: |
2015
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|---|---|
| Authors: | Boritz, Jefim E. ; Timoshenko, Lev M. |
| 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. 29.2015, 1, p. 9-36
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| Subject: | voluntary disclosure | corporate disclosure technology | early adoption | XBRL | SEC voluntary filing program | Unternehmenspublizität | Corporate disclosure | Elektronischer Datenaustausch | Electronic data interchange | Berichtswesen | Reporting | Selbstverpflichtung | Voluntary agreement | Auskunftspflicht | Disclosure regulation | Finanzmarktaufsicht | Financial supervision | Jahresabschluss | Financial statement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011293483