Institutionalising XBRL for financial reporting : resorting to regulation
Year of publication: |
2015
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Authors: | Troshani, Indrit ; Parker, Lee David ; Lymer, Andrew |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 45.2015, 2, p. 196-228
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Subject: | digital reporting | XBRL | institutional theory | organising vision | Berichtswesen | Reporting | Institutionenökonomik | Institutional economics | Elektronischer Datenaustausch | Electronic data interchange | Regulierung | Regulation | Jahresabschluss | Financial statement |
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