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Keywords: Design Science
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Journal Articles
Improving corporate disclosure through XBRL: An evidence-based taxonomy structure for integrated reporting
Available to Purchase
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2018) 19 (2): 338–366.
Published: 12 March 2018
... and insights for an XBRL taxonomy for integrated reporting (IR). Design/methodology/approach Design Science (DS) research, as a pragmatic exploratory research approach, is embraced to create a new “artefact” and thematic content analysis is used to analyse IR in practice. Findings Using XBRL for IR...
