Is there a Conflict between Principles-based Standard Setting and Structured Electronic Reporting with XBRL?
Author:
Publisher
Prague University of Economics and Business
Link
http://efaj.vse.cz/doi/10.18267/j.efaj.186.pdf
Reference41 articles.
1. AT 201 Agreed-Upon Procedures Engagements
2. The evolution and future of XBRL research
3. Will XBRL improve corporate governance?
4. Towards an XBRL-Enabled Corporate Governance Reporting Taxonomy An Empirical Study of NYSE-Listed Financial Institutions
5. On the Path to an European Single Electronic Format ESMA Consultation for the IFRS Taxonomy of Structured Electronic Reporting
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