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

