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Volumn , Issue , 2007, Pages 57-71

The implications of XBRL for financial reporting

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EID: 77951291667     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.1007/978-3-8350-9633-2_3     Document Type: Chapter
Times cited : (4)

References (14)
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    • Beaver, W.H.1
  • 2
    • 0002384749 scopus 로고
    • A perspective on accounting and stock prices
    • Brennan, M.; (1991): A perspective on accounting and stock prices, Accounting Review, 66 (1), pp. 67-79.
    • (1991) Accounting Review , vol.66 , Issue.1 , pp. 67-79
    • Brennan, M.1
  • 3
    • 34648872876 scopus 로고    scopus 로고
    • The top 10 effects of XBRL
    • Coffin, Z. (2001): The top 10 effects of XBRL, Management Accounting, 82 (12), pp. 64-67.
    • (2001) Management Accounting , vol.82 , Issue.12 , pp. 64-67
    • Coffin, Z.1
  • 5
    • 7444230740 scopus 로고    scopus 로고
    • XBRL: What it is and what it isn't
    • Hannon, N. (2001): XBRL: what it is and what it isn't, Management Accounting, 82 (9), pp. 69-70.
    • (2001) Management Accounting , vol.82 , Issue.9 , pp. 69-70
    • Hannon, N.1
  • 6
    • 0001882194 scopus 로고
    • The effect of firms' financial disclosure strategies on stock prices
    • Healy, P. M., Palepu, K. G., (1993): The effect of firms' financial disclosure strategies on stock prices, Accounting Horizons, 7 (1), p. 1-11.
    • (1993) Accounting Horizons , vol.7 , Issue.1 , pp. 1-11
    • Healy, P.M.1    Palepu, K.G.2
  • 7
    • 3943086218 scopus 로고    scopus 로고
    • Recognition versus disclosure in financial statements: Does searchable technology improve transparency?
    • Hodge, F. D.; Kennedy, J. J.; Maines, L. A.; (2004): Recognition versus Disclosure in Financial Statements: Does Searchable Technology Improve Transparency?, Accounting Review, 79 (3), pp. 687-703.
    • (2004) Accounting Review , vol.79 , Issue.3 , pp. 687-703
    • Hodge, F.D.1    Kennedy, J.J.2    Maines, L.A.3
  • 9
    • 0000862461 scopus 로고
    • Earnings management during import relief investigation
    • Jones, J. J. (1991): Earnings management during import relief investigation, Journal of Accounting Research, 29 (2), pp. 193-228.
    • (1991) Journal of Accounting Research , vol.29 , Issue.2 , pp. 193-228
    • Jones, J.J.1
  • 10
    • 0000023612 scopus 로고
    • On the usefulness of earnings: Lessons and directions from two decades of empirical research
    • Lev, B. (1989): On the usefulness of earnings: lessons and directions from two decades of empirical research, Journal of Accounting Research, 27, pp. 153-192.
    • (1989) Journal of Accounting Research , vol.27 , pp. 153-192
    • Lev, B.1
  • 11
    • 21344476154 scopus 로고
    • Why firms voluntarily disclose bad news
    • Skinner, D. (1994): Why firms voluntarily disclose bad news, Journal of Accounting Research, 32 (1), pp. 38-60.
    • (1994) Journal of Accounting Research , vol.32 , Issue.1 , pp. 38-60
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  • 12
    • 0000129545 scopus 로고
    • The market reaction to 10-k and 10-q filings and to subsequent the wall street journal earnings announcements
    • Stice, E. K. (1991): The market reaction to 10-K and 10-Q filings and to subsequent The Wall Street Journal earnings announcements, Accounting Review, 66 (1), pp. 42- 55.
    • (1991) Accounting Review , vol.66 , Issue.1 , pp. 42-55
    • Stice, E.K.1
  • 14
    • 0035457336 scopus 로고    scopus 로고
    • Continuous audit; model development and implementation within a debt covenant compliance domain
    • Woodroof, J.; Searcy, D. (2001), Continuous audit; Model development and implementation within a debt covenant compliance domain, International Journal of Accounting Information Systems, 2 (3), pp. 169-191.
    • (2001) International Journal of Accounting Information Systems , vol.2 , Issue.3 , pp. 169-191
    • Woodroof, J.1    Searcy, D.2


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