Work

Do managers use XBRL extension elements for impression management? Insights from XBRL tag name sentiment

Year: 2025

Type: article

Source: Journal of Accounting & Organizational Change

DOI: 10.1108/jaoc-10-2024-0351

Authors: Andreas Seebeck, Klaus Henselmann, Janina Rudolph

Institutions: Constructor University, Friedrich-Alexander-Universität Erlangen-Nürnberg

Language: English

Topic: Financial Reporting and XBRL

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4411103493

FWCI: 1.417

Cites: 82

Cited by: 1

Related to: 10