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…

Article - The dark side of shareholder orientation: A reflection of Rappaport…

The concept of shareholder value has been the subject of heated debate for 40 years. Surprisingly, the literature seems to overlook the fact that shareholder orientation by management is something completely different from the implementation of this idea in the well-known shareholder value concept, which aims to measure the contribu- tion of management to shareholder welfare. Using a mark…

Article - The myth of the shareholder revolution and the financialization of …

Edisi

Vol. 27, No. 3. Halaman: 476–499

ISBN/ISSN

0969-2290

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

658.15 KNA m