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Journal: Accounting Horizons
Accounting Horizons (2023) 37 (1): 143–171.
Published: 01 March 2023
...Xin Luo; Tawei Wang; Liu Yang; Xinlei Zhao; Yiyang Zhang SYNOPSIS In June 2018, the SEC adopted Inline eXtensible Business Reporting Language (iXBRL), which embeds XBRL data into HTML-formatted annual reports to improve the accessibility and usefulness of the information disclosures to investors...