Keywords: XBRL implementation
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Journal Articles
Qualitative Research in Accounting & Management (2020) 17 (2): 263–291.
Published: 29 January 2020
.... Section 3 presents the empirical setting and the agency’s motivation for change. Section 4 examines the XBRL regulatory literature. Section 5 presents the theoretical foundation of the case study. Section 6 discusses the research method used in the case study. Section 7 illustrates the XBRL implementation...

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