Article - The roles of XBRL and processed XBRL in 10-K readability Vol. 48, N…

Edisi

Vol. 48, No. 9-10 Halaman: 1761–1789

ISBN/ISSN

1468-5957

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

657.3 CAH r

Article - Strategies for Improving the Effectiveness of Internal Control Proc…

Edisi

-

ISBN/ISSN

-

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

657.458 ANN s

Article - From traditional to digital: the role of XBRL adoption in improvin…

Edisi

Vol. 22, No. 2 Halaman: 428–448

ISBN/ISSN

1985-2517

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

657.0285 MAN f

Article - Is there a Conflict between Principles-based Standard Setting and S…

Edisi

Vol. 16, No. 2 Halaman: 176–193

ISBN/ISSN

1744-9499

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

657.0218 DIR i

Article - Integrating XBRL data with textual information in Chinese: A seman…

Edisi

Vol. 23 Halaman: 51–67

ISBN/ISSN

1467-0895

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

657.0285 CHI i

Article - XBRL and the qualitative characteristics of useful financial inform…

Edisi

Vol. 30, No. 1 Halaman: 107–126

ISBN/ISSN

1030-9616

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

657.3 JAC x

Article - Measuring Accounting Reporting Complexity with customized extensio…

We propose a new measure of accounting reporting complexity (ARC) based on customized extensions XBRL elements in relation to the number of reporting tags (NRT), expressed as the relative Extension Rate (ER) as a behavioral economics solution to improve markets. Behavioral insights have recently gained attention in different scientific and applied fields. Thereby behavioral economists set o…

Article - Firm communication and investor response: A framework and discussi…

Edisi

Vol. 68-69 Halaman: 80–87

ISBN/ISSN

0361-3682

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

657.072 ELI f

Article - Accounting and Social Media: A Structured Literature Review and Res…

Edisi

Vol. 10, No. 1 Halaman: 78–84

ISBN/ISSN

978-1-914587-66-5

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

657.072 MIC a

Article - A Review on the multidimensional analysis of earnings quality Vol. …

There is a generalized consensus among accounting researchers about the multidimensional nature of earn- ings quality: Earnings quality depends on a series of characteristics that enhance the usefulness of the earnings figure for decision making. In this paper, we undertake a literature revision on empirical research on earnings quality that reveals that, although earnings quality is pro…