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Full-Text Articles in Business
The Quality Of Xbrl Structured Financial Statements: An Empirical Examination Of Custom Tags, Aidana Razhap Kyzy
The Quality Of Xbrl Structured Financial Statements: An Empirical Examination Of Custom Tags, Aidana Razhap Kyzy
Theses and Dissertations
In 2009 the US Securities and Exchange Commission (SEC) adopted the eXtensible Business Reporting Language (XBRL) system to improve the process by which financial statements can be used. Interactive financial data filed with the SEC using XBRL provides easily readable and comparable financial data, thereby improving transparency and efficiency in the corporate market. SEC rules permit companies to use custom tags in their financial reports in cases when an appropriate element cannot be found in the Financial Accounting Standards Board (FASB) standard XBRL taxonomy. The inordinate use of custom tags may result in a reduction of financial report quality by …
It-Enabled Coordination In Electronic Markets: An Experimental Investigation Of The Effects Of Social Communication On Group Buyers, Alexander Pelaez
It-Enabled Coordination In Electronic Markets: An Experimental Investigation Of The Effects Of Social Communication On Group Buyers, Alexander Pelaez
Dissertations, Theses, and Capstone Projects
Coordination, and the mechanisms by which coordination occurs, represents a significant area of study for economic research, and information technology. Technology enhances communication in both speed and quantity of information and when aligned with appropriate tasks can improve decision-making and task performance. Examining the effect of technology based coordination mechanisms on market platforms provides insight into outcomes as represented by buyer surplus and task completion as well as behaviors, such as network structure and emotional attitudes in economic experiments. Drawing on theory from economics and information systems, larger buyer groups should be able to obtain better prices and extract higher …