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Keywords: taxonomy extension
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Journal Articles
Journal of Information Systems (2012) 26 (1): 169–197.
Published: 01 March 2012
.... Our goal is to describe how early adopters implemented XBRL reporting and to identify issues encountered where academic research is needed. The activities a company performs in the next two XBRL implementation phases (i.e., tag financial items and create taxonomy extensions; and validate, review...