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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 …
Big Sister Enterprise: Just Be There, Wai Ying Zhao
Big Sister Enterprise: Just Be There, Wai Ying Zhao
Theses and Dissertations
Wai Ying Zhao, an artist and curator, instituted an American company named Big Sister Enterprise in 2018. BSE is a Delaware registered LLC that imitates briefcase companies implemented in order to foster a community of emerging artists with the intent of exhibiting and promoting their works. Zhao’s initiative stems from the awareness that many artists are struggling to continue their studio practices because of unstable income or being overworked in jobs such as art handling, gallery sitting and bartending. Through openings and events held in spaces in both New York and Shenzhen, she aims to create a community where emerging …