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The Impact of XBRL on Financial Statement Structural Comparability · Study

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ChapterThe Impact of XBRL on Financial Statement Structural Comparability

Steve Y. Yang2018

Chapter2018

The Impact of XBRL on Financial Statement Structural Comparability

Steve Y. Yang · Fang‐Chun Liu · Xiaodi Zhu

19 citations·0/0 files stored·Lecture notes in information systems and organisation

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Financial Reporting and XBRL Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

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References

2006International Financial Reporting Standards (IFRS): pros and cons for investors 2011The Benefits of Financial Statement Comparability 2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?2012The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment 1995The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects 2002Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice?2012Consequences of XBRL Standardization on Financial Statement Data 2011The Impact of XBRL: A Delphi Investigation

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Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2017Customization versus Standardization in Electronic Financial Reporting: Early Evidence from the SEC XBRL Mandatearticle · 8 shared references 2020Twenty years of XBRL: what we know and where we are goingarticle · 7 shared references 2020XBRL Mandate and Timeliness of Financial Reporting: The Effect of Internal Control Problemsarticle · 7 shared references 2014An Integrative Review and Synthesis of XBRL Research in Academic Journalsarticle · 6 shared references 2021eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Researcharticle · 6 shared references 2013XBRLarticle · 6 shared references

Details

Year2018

Typechapter

Published2018-01-01

VenueLecture notes in information systems and organisation

ISSN-L2195-4968

Languageen

Citations19

Files0 public / 0

ShelfFinancial Reporting and XBRL

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doi10.1007/978-3-319-62636-9_13

openalex_workW2560154973

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