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Keywords: Inline XBRL
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Journal Articles
Qualitative Research in Accounting & Management (2020) 17 (2): 263–291.
Published: 29 January 2020
... the role played by the FDIC as the first US regulatory authority that implemented and developed Inline XBRL. In addition, the use of diffusion of innovation theory provides better understanding of each stakeholder’s issues, benefits and challenges based on their experience. Research limitations...
