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Keywords: voluntary filing program
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2011) 25 (2): 227–245.
Published: 01 June 2011
... change in financial reporting of nearly unprecedented scope. Prior to June 2009, the date of the first mandated XBRL filings, the SEC made available a Voluntary Filing Program (VFP) to assist in addressing the difficulties of creating XBRL documents. This study examines errors in the VFP filings...
