Eierle, BrigitteBrigitteEierle0000-0003-0779-2218Ojala, HannuHannuOjalaPenttinen, EskoEskoPenttinen2019-09-192018-08-2920140748-5751https://fis.uni-bamberg.de/handle/uniba/44342engXBRL to enhance external financial reporting: Should we implement or not? Case Company Xarticle10.1016/j.jaccedu.2014.04.003