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THE XML Files (1999)THE XML FilesThe impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China (2020)The impact of XBRL on real ea…Determinants of Bifurcated Local Government Reporting Lag: The Potential for XBRL to Improve Timeliness (2018)Determinants of Bifurcated Lo…Releasing Information in Xbrl: Does It Improve Information Asymmetry for Early U. S. Adopters? (2014)Releasing Information in Xbrl…XBRL Tagging of Financial Statement Data Using XMLSpy:The Small Company Case (2012)XBRL Tagging of Financial Sta…Research into XBRL — Old and New Challenges (2007)Research into XBRL — Old and …Intranet document management systems as knowledge ecologies (2005)Intranet document management …An Agent Framework for Intranet Document Management (1999)An Agent Framework for Intran…Absorptive Capacity: A New Perspective on Learning and Innovation (1990)Reassembling the Social (2005)XBRL financial reporting supply chain architecture (2007)Reassembling the social: An introduction to actor‐network‐theory (2008)Impact of XBRL Reporting on the Quality of Financial Reporting System in India (2019)Interrelation between the climate-related sustainability and the financial reporting disclosures of the European automotive industry (2021)Effects of Anonymity and Evaluative Tone on Idea Generation in Computer-Mediated Groups (1990)A Dynamic Theory of Organizational Knowledge Creation (1994)Working knowledge: how organizations manage what they know (1998)Disclosure, Liquidity, and the Cost of Capital (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)XBRL Implementation in the European Union: Exploring Preparers’ Points of View (2018)An Analysis of the Impact of XBRL Filings Towards Information Asymmetry in Indonesia (2020)The influence of XBRL technology on the quality of financial reporting: exploring mediating variables in the Indian context (2024)A Revision of Bloom's Taxonomy: An Overview (2002)Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation (2005)XBRL: Opportunities and Challenges in Enhancing Financial Reporting and Assurance Processes (2007)Are Selling, General, and Administrative Costs “Sticky”? (2003)Managing budget emphasis through the explicit design of conditional budgetary slack (2004)Initial evidence on the market impact of the XBRL mandate (2014)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings Management through Real Activities Manipulation (2003)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Betting against real earnings management (2022)Does XBRL adoption eliminate misclassification of income statement items? (2023)Do alumni relationships between executive directors and auditors matter for financial reporting quality? (2024)
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Cited by

  • 2020The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China25 cited
  • 1999An Agent Framework for Intranet Document Management16 cited
  • 2007Research into XBRL — Old and New Challenges15 cited
  • 2018Determinants of Bifurcated Local Government Reporting Lag: The Potential for XBRL to Improve Timeliness13 cited
  • 2014Releasing Information in Xbrl: Does It Improve Information Asymmetry for Early U. S. Adopters?12 cited
  • 2012XBRL Tagging of Financial Statement Data Using XMLSpy:The Small Company Case10 cited
  • 2005Intranet document management systems as knowledge ecologies10 cited

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