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Full-Text Articles in Social and Behavioral Sciences
A Contemporary Study On The Impact Of Regulations On Business Performance, Brian C. Mulligan
A Contemporary Study On The Impact Of Regulations On Business Performance, Brian C. Mulligan
Theses and Dissertations
This dissertation examines Nobel Prize Laureate Hayek's ominous warning that economic liberty in the U.S. is at risk, due to regulations, of becoming an unplanned administrative state. The research seeks to understand the effects of regulations on business performance and how to right-size them for a healthy business environment. These objectives are accomplished with two papers: (1) a macro cross-discipline literature review and call for research on the impact of regulations on business performance, and (2) a qualitative grounded theory study from interviews from elite business executives on their perspectives on the impact of regulations on business performance. The findings …
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 …