Following the blind? Database coding policies and the case of IFRS noncompliance


Alsarghali, Sara ; Daske, Holger ; Jada, Hala ; Labonte, Makiko


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DOI: https://doi.org/10.1111/1911-3846.13069
URL: https://onlinelibrary.wiley.com/doi/10.1111/1911-3...
URN: urn:nbn:de:bsz:180-madoc-708435
Document Type: Article
Year of publication: 2025
The title of a journal, publication series: Contemporary Accounting Research : CAR = Recherche Comptable Contemporaine
Volume: 42
Issue number: 4
Page range: 2614-2645
Place of publication: Oxford ; Toronto
Publishing house: Wiley-Blackwell ; CAAA
ISSN: 0823-9150 , 1911-3846
Publication language: English
Institution: Business School > ABWL, Unternehmensrechnung u. Empirische Kapitalmarktforschung (Daske 2007-)
Pre-existing license: Creative Commons Attribution 4.0 International (CC BY 4.0)
Subject: 330 Economics
510 Mathematics
Keywords (English): compliance , databases , enforcement , IFRS , machine learning




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