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Keywords: Voluntary/mandatory adoption
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Journal Articles
International Journal of Accounting and Information Management (2015) 23 (2): 199–216.
Published: 05 May 2015
... Cost of debt Information asymmetry eXtensible business reporting language Financial reporting transparency Voluntary/mandatory adoption XBRL is an international financial reporting code and an application of XML (eXtensible Markup Language), which is used to tag both financial and non...
