Do Managers Use Extension Elements Strategically in the SEC's Tagged Data for Financial Statements? Evidence from XBRL Complexity

Feiqi Huang, Won Gyun No, Miklos A. Vasarhelyi. Do Managers Use Extension Elements Strategically in the SEC's Tagged Data for Financial Statements? Evidence from XBRL Complexity. J. Information Systems, 33(3):61-74, 2019. [doi]

Abstract

Abstract is missing.