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Journal Articles
International Journal of Accounting and Information Management (2013) 21 (2): 133–147.
Published: 03 May 2013
... with voluntary taxonomy extensions in eXtensible Business Reporting Language (XBRL)‐based reporting. Design/methodology/approach Using a sample of 114 firms that are listed on the Shanghai Stock Exchanges, the authors compared their XBRL‐based financial reports of 2008 and 2009 with the standard XBRL...
