Leveling the playing field between large and small institutions : evidence from the SEC's XBRL mandate
Year of publication: |
September 2018
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Authors: | Bhattacharya, Nilabhra ; Cho, Young Jun ; Kim, Jae B. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 93.2018, 5, p. 51-71
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Subject: | XBRL | analysts | institutions | information asymmetry | Asymmetrische Information | Asymmetric information | Institutionenökonomik | Institutional economics | Finanzanalyse | Financial analysis | Elektronischer Datenaustausch | Electronic data interchange |
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