LR
L. Rook
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Implementation of XBRL Based Reporting System
Developing a framework for the process of XBRL adoption and implementation by using the case study in the Netherlands and in Indonesia
Numerous studies on XBRL (eXtensible Business Reporting Language) have been conducted in the past two decades. However, the research on the dynamic issues during XBRL adoption and implementation stages are still left unaddressed. The aim of this study is to develop a framework of
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