Efendi, Jap; Smith, L. Murphy; Wong, Jeffrey - In: International Journal of Economics and Accounting 2 (2011) 2, pp. 173-189
In December 2008, the SEC approved final rules which require companies to submit financial statements in XBRL format with their SEC filings, beginning with quarterly June 2009 filings for the largest companies and within three years for all public companies. Previously, the SEC established a...
