Kepatuhan Emiten dalam Taksnomi Extensible Business Reporting (XBRL)
CAPITAL: Jurnal Ekonomi dan Manajemen, 2021 Abstrak: Penelitian dilakukan dengan tujuan menilai tingkat kepatuhan emiten dalam memanfaatkandan menyajikan laporan keuangan berbasis XBRL pada periode berjalan, taksonomi dalam standarakuntansi, taksonomi dalam Documen Entity Information (DEI ...
Martinus Sony Erstiawan
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Corporate social responsibility reporting - necessity or fashion
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The current legislation, rules and procedures for reporting data referring to the situation of enterprises do not provide full information necessary to make decisions.
Władysław Świątek
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Access to Judicial Remedies for Palm Oil Workers Under Poor Working Conditions in Indonesia
Yuridika, 2022 Most palm oil workers in Indonesia are employed as temporary daily workers. Their situations are prone to human rights violations ranging from the right to fair working conditions to the freedom of association.
Ratih Ananda Putri Goestoro
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The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
International Journal of Disclosure and Governance, 2023 This paper investigates the determinants of eXtensible Business Reporting Language (XBRL) adoption using the Technology-Organizational-Environment framework.
W. Sassi, Hakim Ben Othman, K. Hussainey
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Global Portfolio Credit Risk Management: The US Banks Post-Crisis Challenge
Mathematics, 2021 This paper addresses the problem of modeling credit risk for multi-product and global loan portfolios. The authors presented an improved version of the Basel Committee’s one-factor model for capital requirements calculation.
Pawel Siarka
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Determinants of eXtensible business reporting language adoption: an institutional perspective
International Journal of Accounting & Information Management, 2022 Purpose This paper aims to examine the institutional factors that influence the adoption of eXtensible Business Reporting Language (XBRL) at the country level.
Hela Borgi, Vincent Tawiah
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Reporting 4.0: Business Reporting for the Age of Mass Customization
, 2021 Financial reporting has evolved over centuries in distinct stages. The first reports (Reporting 1.0) were the trial balances ensuring that debits equaled credits, using the terminology popularized by Pacioli. The next major innovation was formalized in
Michael G. Alles, Jun Dai, M. Vasarhelyi
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Issue of fairness in modern Russian society and the humanitarization of education as a way to solve it [PDF]
SHS Web of Conferences, 2021 The research reflects on the contribution of the humanitarization of education in solving the problems of fairness in contemporary Russian society. The authors reveal the concepts of humanitarization of education and fairness, as well as analyze the ...
Oborsky Aleksey Y. +2 more
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INTEGRATED REPORTING AS A MODERN TYPE OF REPORTING FOR BUSINESS
Модели, системы, сети в экономике, технике, природе и обществе, 2022 Background. Integrated reporting will combine not only indicators that reflect the performance of business, but also indicators that reflect social, personnel, environmental and other aspects of it.
INTEGRATED REPORTING AS A MODERN TYPE OF REPORTING FOR BUSINESS
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Corporate social responsibility reporting - necessity or fashion [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018 The current legislation, rules and procedures for reporting data referring to the situation of enterprises do not provide full information necessary to make decisions.
Władysław Świątek
doaj +1 more source