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Accounting Research Journal

XBRL and t he Qualit at ive Charact erist ics of Usef ul Financial Inf ormat ion

Jacqueline L Birt Kala Muthusamy Poonam Bir

Article information:

To cite this document:

Jacqueline L Birt Kala Muthusamy Poonam Bir , (2017)," XBRL and the Qualitative Characteristics of Useful Financial Information ", Accounting Research Journal, Vol. 30 Iss 1 pp.

-Permanent link t o t his document :

http://dx.doi.org/10.1108/ARJ-11-2014-0105 Downloaded on: 24 March 2017, At : 21: 09 (PT)

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Users who downloaded this article also downloaded:

(2017),"Do Government Administered Financial Rewards Undermine Firms’ Internal Whistle-Blowing Systems? A Pitch", Accounting Research Journal, Vol. 30 Iss 1 pp. - http://dx.doi.org/10.1108/ARJ-07-2016-0087

(2017),"Regulatory Enforcement, Financial Reporting Quality and Investment Efficiency: A Pitch", Accounting Research Journal, Vol. 30 Iss 1 pp. - http://dx.doi.org/10.1108/ARJ-07-2016-0094

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