Fang-Chun Liu

University of South Florida St. Petersburg

140 7th Ave S

St. Petersburg, FL 33701

United States

SCHOLARLY PAPERS

4

DOWNLOADS

684

CITATIONS

4

Scholarly Papers (4)

1.

Impact of XBRL on Financial Statement Structural Comparability

Proceedings of the Thirty Seventh International Conference on Information Systems, Dublin 2016, Stevens Institute of Technology School of Business Research Paper No. 2881547
Number of pages: 11 Posted: 08 Dec 2016
Steve Y. Yang, Fang-Chun Liu and Xiaodi Zhu
Stevens Institute of Technology, University of South Florida St. Petersburg and New Jersey City University
Downloads 280 (107,826)

Abstract:

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XBRL, Financial Reporting Quality, Comparability, Financial Statement Structure

2.

Structural Comparability of Financial Statements

Stevens Institute of Technology School of Business Research Paper
Number of pages: 53 Posted: 08 Mar 2018 Last Revised: 17 Apr 2018
Elaine Henry, Fang-Chun Liu, Steve Y. Yang and Xiaodi Zhu
Stevens Institute of Technology - School of Business, University of South Florida St. Petersburg, Stevens Institute of Technology and New Jersey City University
Downloads 185 (162,039)
Citation 1

Abstract:

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financial statement comparability, semantic convergence, interoperability, XBRL

3.

An Exploratory Study of Financial Reporting Structures: A Graph Similarity Approach Using XBRL

Stevens Institute of Technology School of Business Research Paper No. 2015-58
Number of pages: 35 Posted: 08 Nov 2015 Last Revised: 23 Aug 2016
Steve Y. Yang, Fang-Chun Liu and Xiaodi Zhu
Stevens Institute of Technology, University of South Florida St. Petersburg and New Jersey City University
Downloads 169 (175,629)
Citation 4

Abstract:

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Financial reporting structural patterns, Corporate disclosure, Graph similarity metric, String edit distance, Balance sheet, XBRL

4.

Technology Executives in the Changing Accounting Information Environment: Impact of IFRS Adoption on CIO Compensation

Information and Management, Forthcoming
Number of pages: 42 Posted: 08 Mar 2018 Last Revised: 22 Apr 2018
Fang-Chun Liu, Hsiao-Tang Hsu and David Yen
University of South Florida St. Petersburg, Texas A&M University-Corpus Christi-Department of Accounting and SUNY Oneonta - School of Economics and Business
Downloads 50 (385,960)

Abstract:

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Chief Information Officer, Executive Compensation, Regulatory Reform, International Financial Reporting Standards