Results 11 to 20 of about 15,493,827 (319)

eXtensible Business Reporting Language: e-Reporting? [PDF]

open access: yesMAB, 2002
en heeft alles te maken met de processen die zich afspelen tussen een organisatie en haar ‘belanghebbenden’. E-business is het automatiseren van deze interactieprocessen en raakt de gehele waardeketen.
Mark De Haas
doaj   +3 more sources

Overview of individual models of companies performance reporting: Business performances reporting [PDF]

open access: yesEkonomski Signali, 2021
For years, financial statements have been key instruments of the financial reporting process and a way for companies to communicate, primarily with external, but also internal stakeholders.
Pavlović Danijela   +2 more
doaj   +1 more source

Developing a Financial Reporting Model Based on the Concept of Business Model [PDF]

open access: yes‫مدیریت بازرگانی, 2021
Objective: During the last decade, some researchers and accounting professional associations have expressed their interest in applying the concept of business model in their research in order to eliminate the shortcomings and weaknesses of the existing ...
Sasan Mehrani   +2 more
doaj   +1 more source

Application of Technology Acceptance Model (TAM) in predicting user intention to use Malaysian Business Reporting System (MBRS): A Conceptual Paper

open access: yesInternational journal of business management, 2020
On 27 September 2018, SSM has introduce a new submission platform known as Malaysian Business Reporting System (MBRS) that allow company in Malaysia to submit annual submission filing in Extensible Business Reporting Language (XBRL) format.
Roslee Uyob   +1 more
semanticscholar   +1 more source

An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2022
Objective: Corporate reporting, in its general sense, refers to all the communication channels between companies and stakeholders and is the main mechanism for sending information to the users.
Mojtaba Ghanbarzadeh, Afsane Moradian
doaj   +1 more source

The Impact of Macroprudential Policy Instruments on Financial Stability in Southern Europe

open access: yesNaše Gospodarstvo, 2022
This paper is a contribution to the body of research examining the impact of macroprudential policy instruments on financial stability. The following hypothesis was tested (H1): Macroprudential policy instruments (household borrowing costs; interbank ...
Lorenčič Eva, Festić Mejra
doaj   +1 more source

Research of experience of leader countries in the field of digital communications of government structures and business

open access: yesE-Management, 2020
The relationship between the perspective of sustainable development of States and the degree of their involvement in scientific and technological progress has been considered.
A. E. Makarenko
doaj   +1 more source

The effects of accounting standards on the financial reporting properties of private firms: evidence from the German Accounting Law Modernization Act

open access: yesBusiness Research, 2017
This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms.
Julia Zicke, Florian Kiy
doaj   +1 more source

Business Group Affiliation and Corporate Sustainability Reporting [PDF]

open access: yesمجله دانش حسابداری, 2019
Objective: One of the main characteristics of emerging economies is the important role of business groups. Business group affiliation can bring about various positive consequences for the firms related to such groups.
Yasser Rezaei Pitenoei (Ph.D)   +1 more
doaj   +1 more source

Auditor characteristics and the financial reporting quality: the moderating role of the client business strategy [PDF]

open access: yesAJAR (Asian Journal of Accounting Research), 2023
Purpose – This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.
Afsaneh Soroushyar
doaj   +1 more source

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