Effects of amendments to Rule 12b-2: evidence from XBRL-based reporting complexity-Reference-Cited by-同舟云学术

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Effects of amendments to Rule 12b-2: evidence from XBRL-based reporting complexity

Published:2023 Issue: Volume: Page:
ISSN:1556-5068
Container-title:SSRN Electronic Journal
language:en
Short-container-title:SSRN Journal

Author:

Lima e Alves Denis,Gietzmann Miles B.,Marques Ana Cristina

Publisher

Elsevier BV

Subject

General Earth and Planetary Sciences,General Environmental Science

Reference30 articles.

1. Strategic Complexity in Disclosure;C Aghamolla;SSRN Journal,2021

2. Managers' Choice of Disclosure Complexity;J Bertomeu;Journal of Accounting and Economics,2023

3. Accounting Reporting Complexity and Non-GAAP Earnings Disclosure;N C Brown;SSRN Electronic Journal,2021

4. Does the Story Matter? Putting Financial Statement Numbers into Context using XBRL Data;C Burd;SSRN Journal,2022

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