..., Ciesielski, and Whipple 2018 ). There is little precedent for standard-setters to radically change their approach to implementing new rules. ¹ This process most likely would entail a period of double reporting and disclosure standards that would have substantial economic and social effects...

... of XBRL as both a technical innovation and a standard for financial reporting, the selection of environmental factors was derived from institutional theory and from the standards adoption literature. The results suggest that perceived mimetic and normative pressures, as well as perceptions of network...