The impact of XBRL adoption on local bias : evidence from mandated U.S. filers
Bing Li, Zhenbin Liu, Wei Qiang, Bohui Zhang
| Year of publication: |
2020
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|---|---|
| Authors: | Li, Bing ; Liu, Zhenbin ; Qiang, Wei ; Zhang, Bohui |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 39.2020, 6, p. 1-28
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| Subject: | Business reporting language | Institutional holdings | Local bias | XBRL | USA | United States | Berichtswesen | Reporting | Elektronischer Datenaustausch | Electronic data interchange | Jahresabschluss | Financial statement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2020.106767 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012420914