The effect of iXBRL formatted financial statements on the effectiveness of managers' decisions when making inter-firm comparisons
Year of publication: |
2021
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Authors: | Chang, Hyun Woong ; Kaszak, Steven ; Kipp, Peter ; Robertson, Jesse C. |
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. 35.2021, 2, p. 149-177
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Subject: | iXBRL | XBRL tags | cognitive load | manager decision-making | information environment | Entscheidung | Decision | Jahresabschluss | Financial statement | Kognition | Cognition | Führungskräfte | Managers |
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