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XBRL for financial reporting : evidence on Italian GAAP versus IFRS
Valentinetti, Diego, (2013)
XBRL : a new global paradigm for business financial reporting
Liu, Chunhui, (2013)
XBRL to enhance external financial reporting : should we implement or not? ; case company x
Eierle, Brigitte, (2014)
Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium
Abela, Mario, (2014)
Gaps in the IFRS Conceptual Framework
Barker, Richard, (2018)
Disclosure Rules, Manager Discretion and the Relative Informativeness of Earnings Components
Teixeira, Alan, (2001)