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Keywords: information processing cost
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Journal Articles
Journal of Information Systems 1–29.
Published: 24 October 2023
... disaggregation XBRL SEC Financial Statement Data Sets information processing cost JOURNAL OF INFORMATION SYSTEMS Vol. XX, No. XX MONTH YEAR pp. 1 29 American Accounting Association DOI: 10.2308/ISYS-2021-004 Measuring Financial Statement Disaggregation Using XBRL Joseph A. Johnston Illinois State...
Journal Articles
Journal of Information Systems (2018) 32 (2): 47–69.
Published: 01 June 2018
... mandate impacts the cost of bank loans. eXtensible Business Reporting Language (XBRL) information technology information processing cost loan contracting 2018 December 2015 November 2016 Editor's note: Accepted by Juan Manuel Sanchez, under the Senior Editorship of Mary...