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"Excessive custom XBRL tag usage in 10-K filings and SEC oversight."
Joung W. Kim, Daeun Lee (2025)
- Joung W. Kim

, Daeun Lee
:
Excessive custom XBRL tag usage in 10-K filings and SEC oversight. Int. J. Account. Inf. Syst. 56: 100742 (2025)

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