Do Managers Use Extension Elements Strategically in the SEC's Tagged Data for Financial Statements? Evidence from XBRL Complexity
Year: 2018
Type: article
Source: Journal of Information Systems
DOI: 10.2308/isys-52162
Authors: Feiqi Huang, Won Gyun No, Miklos A. Vasarhelyi
Language: English
Topic: Financial Reporting and XBRL
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: closed
OpenAlex ID: W2808093737