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Keywords: extensions
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Journal Articles
Journal of Information Systems (2021) 35 (2): 91–114.
Published: 01 June 2021
...Stephanie Walton; Liu (Leo) Yang; Yiyang (Ian) Zhang ABSTRACT The adoption of eXtensible Business Reporting Language (XBRL) requires management to label all information in their firm's financial statements and corresponding notes with either standard or custom extended tags. While prior literature...