The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL : empirical analysis of SEC filings
Devrimi Kaya
| Year of publication: |
2014
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|---|---|
| Authors: | Kaya, Devrimi |
| Published in: |
International journal of accounting and information management. - Bingley [u.a.] : Emerald, ISSN 1834-7649, ZDB-ID 2473945-5. - Vol. 22.2014, 1, p. 2-17
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| Subject: | Financial reporting | Disclosure index | Accounting | FASB | Voluntary disclosure | XBRI | SEC | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Jahresabschluss | Financial statement | Auskunftspflicht | Disclosure regulation | Finanzmarktaufsicht | Financial supervision | Bilanzierungsgrundsätze | Accounting standards | Öffentlichkeitsarbeit | Public relations | IFRS | Rechnungswesen |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010337774