Do Managers Use Extension Elements Strategically in the SEC's Tagged Data for Financial Statements? Evidence from XBRL Complexity.

Feiqi HuangWon Gyun NoMiklos A. Vasarhelyi
Published in: J. Inf. Syst. (2019)
Keyphrases
  • training data
  • data sources
  • raw data
  • data analysis
  • data points
  • financial statements
  • knowledge discovery
  • third party
  • original data
  • decision support system
  • data mining techniques
  • historical data