Results 1 to 10 of about 746 (260)

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   +4 more sources

Global Sustainability Reporting in the Automotive Industry via the eXtensible Business Reporting Language

open access: yesChemical Engineering Transactions, 2021
Sustainability measurement has become one of the most important topics for automotive manufacturers. The financial reporting practice has been faced with an increased digitization and standardization process, which was enabled by the either voluntary or ...
Árpád Tóth, Alex Suta
doaj   +2 more sources

Extensible Business Reporting Language Technology Adoption and Diffusion—A Tripartite Evolutionary Game Perspective

open access: yesSystems, 2023
The adoption and diffusion level of eXtensible Business Reporting Language (XBRL) technology among listed enterprises is an important indicator of the capital market‘s openness and efficiency degree.
Ding Pan, Yali Ji
doaj   +2 more sources

Prerequisites of extensible Business Reporting Language (XBRL) implementation [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2009
The internet and web technology have changed the way corporations communicate financial performance to stakeholders. Extensible Business Reporting Language (XBRL) is one of the web-based tools which recently are considered. Although, this technology have
Babak Sohrabi, Amir Khanlari
doaj   +1 more source

GELECEĞİN FİNANSAL BİLGİ PAYLAŞIM PLATFORMU: XBRL (EXTENSIBLE BUSINESS REPORTING LANGUAGE-GENİŞLETİLEBİLİR İŞLETME RAPORLAMA DİLİ)

open access: yesSosyal Ekonomik Araştırmalar Dergisi, 2009
Bilgi ve bilginin üretiminde hammadde olarak görülen verinin elde edilmesi günümüzde büyük önem kazanmıştır. Bilgiye en kısa zamanda ve en uygun maliyetle erişebilen, yönetebilen, değerlendirebilen birey ve kurumlar kendi alanlarında küresel rekabette ön
Adnan Sevim, Fatih Temizel
doaj   +8 more sources

FINANCIAL REPORTING IN A EUROPEAN SINGLE ELECTRONIC FORMAT [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2023
Companies with securities traded on a regulated market prepare financial statements in accordance with International Financial Reporting Standards (IFRS) and must take into account the European Single Electronic Format (ESEF) reporting requirement.
Cati-Loredana DUMITRU (SOARE)
doaj   +1 more source

Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2018
According to deficiencies of Iran's tax reporting on the one hand and the capabilities of the extensible Business Reporting Language (XBRL) on the other hand, this paper addresses the issue of feasibility of using Extensible Business Reporting Language ...
Gholamreza soleimany Amiri   +2 more
doaj   +1 more source

The effect of extensible business reporting language on the performance of the internal audit [PDF]

open access: yesAccounting, 2021
This study aimed to examine the effect of applying extensible business reporting language on the performance of the internal audit. A questionnaire was used to collect the data from 115 of the top managers of firms and internal auditors.
Shahwan, Yousef, Jodeh, Ibraheem
doaj   +1 more source

Impact of XBRL on Internal Audit Performance [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2019
Objective: The expansion of business activities has made it possible for business managers to use internal audit units to achieve their objectives and to ensure optimal allocation of resources. One of the ways that achieves and facilitates these goals is
Reza Jamei   +2 more
doaj   +1 more source

A Decade of XBRL Research in Accounting in Indonesia: A Literature Study

open access: yesThe Indonesian Journal of Accounting Research, 2021
XBRL research in Indonesia has only begun to show its existence after a decade of the presence of this technology, which is around 2010.
Arfah Habib Saragih   +2 more
doaj   +1 more source

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