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ABSTRACT. Roohani et al. write that financial data are defined using authoritative XBRL FR taxonomies. Maharaj writes that it is important to understand how corporate ideology is transferred between and among both internal and external stakeholders. On Elbannan’s reading, control weaknesses carry significant implications for assessing debt-financing costs by reducing the likelihood of receiving an investment-grade debt rating. Eccles et al. hold that XBRL is a technical supply chain standard for moving financial and business reporting information into an interactive intelligent information format. (pp. 285–290)

JEL: F01, G34, M42


Keywords: effective, corporate, governance, financial, market, XBRL 

LUMINITA IONESCU
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Spiru Haret University

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