The benefits of structured data across the information supply chain: Initial evidence on XBRL adoption and loan contracting of private firms

Journal of Accounting and Public Policy - Tập 35 - Trang 417-436 - 2016
Devrimi Kaya1, Paul Pronobis2,3
1Universität Erlangen-Nürnberg, Lange Gasse 20, 90403 Nürnberg, Germany
2Freie Universität Berlin, Boltzmannstr. 20, 14195 Berlin, Germany
3Kelley School of Business, Indiana University, Bloomington, IN 47405, United States

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