A Comprehensive Study on the Effect of XBRL-Adopted Financial Reporting on the Sensitivity of Executive Compensation Performance: A Multi-Dimensional Perspective
XBRL is an extensible business reporting language. XBRL-adopted financial reporting has been increasingly becoming prevalent in the field of financial accounting information. The related research of XBRL adoption is a hot topic, mainly focusing on technical specifications, classification standards,...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
IEEE
2018-01-01
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Series: | IEEE Access |
Subjects: | |
Online Access: | https://ieeexplore.ieee.org/document/8516914/ |