The roles of XBRL and processed XBRL in 10-K readability
Year of publication: |
2022
|
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Authors: | Cahan, Steven F. ; Chang, Seokjoo Andrew ; Siqueira, Wei Z. ; Tam, Kinsun |
Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 49.2022, 1/2, p. 33-68
|
Subject: | 10-K | file size | readability | XBRL | Elektronischer Datenaustausch | Electronic data interchange | Berichtswesen | Reporting | Jahresabschluss | Financial statement | Unternehmenspublizität | Corporate disclosure | Programmiersprache | Programming language |
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