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Keywords: EDGAR
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Journal Articles
Accounting Horizons (2017) 31 (3): 55–68.
Published: 01 September 2017
...Michael S. Drake; Phillip J. Quinn; Jacob R. Thornock SYNOPSIS We link EDGAR requests for financial statements originating from a particular U.S. ZIP code to demographic characteristics of that ZIP code. We focus on four demographics: income, household characteristics, education, and local...
Journal Articles
Accounting Horizons (2011) 25 (4): 631–657.
Published: 01 December 2011
... EDGAR database. Filers tag their financial statements with elements from a taxonomy that defines the reporting concepts so that the XBRL files can be understood by information consumers. The U.S. GAAP taxonomy was designed to represent common reporting practices and support the disclosure requirements...