Results 1 to 10 of about 769 (249)
Systems, 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
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eXtensible Business Reporting Language: e-Reporting? [PDF]
MAB, 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
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The effect of extensible business reporting language on the performance of the internal audit [PDF]
Accounting, 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
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Chemical 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
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Prerequisites of extensible Business Reporting Language (XBRL) implementation [PDF]
بررسیهای 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
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The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
International Journal of Disclosure and Governance, 2023 AbstractThis paper investigates the determinants of eXtensible Business Reporting Language (XBRL) adoption using the Technology-Organizational-Environment framework. This framework explains how the process of adopting and implementing XBRL is influenced by the technological context (country's firm-level technology absorption and technological capacity),
Khaled Hussainey +2 more
exaly +3 more sources
The Extensible Business Reporting Language and Fraudulent Financial Statement in Indonesia [PDF]
Proceedings of the 1st MICOSS Mercu Buana International Conference on Social Sciences, MICOSS 2020, September 28-29, 2020, Jakarta, Indonesia, 2021 Desya Wijaya, Diah Suryaningrum
exaly +2 more sources
FINANCIAL REPORTING IN A EUROPEAN SINGLE ELECTRONIC FORMAT [PDF]
Annals 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)
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Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization [PDF]
مطالعات 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
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Impact of XBRL on Internal Audit Performance [PDF]
Iranian 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
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