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Browsing by Author "Roncagliolo, Elisa"
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XBRL extension to the financial statement notes : field-based evidence on unlisted companies
Avallone, Francesco; Ramassa, Paola; Roncagliolo, Elisa (Universidad de Huelva, 2016)This paper aims at providing field-based evidence on actual benefits and costs arising from mandatory XBRL extension to financial statement notes for Italian unlisted companies. In pursuit of these objectives, we conduct ...