...Tien-Shih Hsieh; Zhihong Wang; Mohammad J. Abdolmohammadi ABSTRACT This study investigates factors associated with public companies' choices of eXtensible Business Reporting Language (XBRL) implementation strategies. These strategies include Disclosure Management Solution (DMS) versus Stand-Alone...

... Commission's mandate with little attention to international regulator XBRL mandates and how the consequent implementations have directly impacted the accounting profession. Accordingly, our field study describes India's Ministry of Corporate Affairs' (MCA) XBRL implementation. The MCA scenario is unique...