Measuring financial statement disaggregation using xbrl
Joseph A. Johnston, Kenneth J. Reichelt, Pradeep Sapkota
| Year of publication: |
2024
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|---|---|
| Authors: | Johnston, Joseph ; Reichelt, Kenneth J. ; Sapkota, Pradeep |
| 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. 38.2024, 1, p. 119-147
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| Subject: | disclosure quality | disaggregation | XBRL | SEC Financial Statement Data Sets | information processing cost | Jahresabschluss | Financial statement | Unternehmenspublizität | Corporate disclosure | Bilanzanalyse | Financial statement analysis | Elektronischer Datenaustausch | Electronic data interchange | Berichtswesen | Reporting | Informationswert | Information value |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ISYS-2021-004 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014508010