Interactive Financial Reporting: An Introduction to eXtensible Business Reporting Language (XBRL)
Issues in Accounting Education, 2010ABSTRACT: As technology provides more efficient and effective methods for financial reporting, students are encouraged to gain experience using these innovations. The SEC and other global financial communities have mandated the use of XBRL (eXtensible Business Reporting Language) for certain public filings.
Eileen Z. Taylor, Ann C. Dzuranin
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eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research
Auditing: A Journal of Practice & Theory, 2021SUMMARY This study seeks to advance research related to eXtensible Business Reporting Language (XBRL). XBRL is an open standard for reporting structured financial information which enables the efficient gathering of data and automated comparison of financial information.
Rani Hoitash, Udi Hoitash, Landi Morris
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The eXtensible Business Reporting Language
2018This chapter offers a theoretical analysis related to the eXtensible business reporting language (XBRL), a freely available computer language that has become the de facto standard for digital financial reporting. The aim is to deepen the role that XBRL could play within the public sector, which is partially different from its role in corporate ...
Michela Soverchia, Andrea Fradeani
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Status Quo und Potenziale der eXtensible Business Reporting Language für die Wirtschaftsinformatik
WIRTSCHAFTSINFORMATIK, 2011Der Beitrag untersucht den aktuellen Forschungsstand der eXtensible Business Reporting Language (XBRL) und bedient sich dabei der Methodik der Literaturanalyse. Die Ergebnisse zeigen, dass uberwiegend ein empirisch-quantitatives Forschungsdesign Anwendung findet. Die Beitrage unterscheiden sich inhaltlich in Forschung uber XBRL und mit XBRL.
André Gräning +2 more
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eXtensible Business Reporting Language (XBRL): A Paradigm Shift in Business Reporting
Splint International Journal Of Professionals, 2023Utpal Pal, Suratha Kumar Das
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This paper describes the development and applications of FRAANK—Financial Reporting and Auditing Agent with Net Knowledge. The prototype of FRAANK presented here provides automated access to, and understanding and integration of, rapidly changing financial information available from various sources on the Internet.
Matthew Bovee +4 more
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XBRL (eXtensible Business Reporting Language) e reporting finanziario d'impresa
2009Scopo principale della comunicazione finanziaria d’impresa è quello di informare le diverse categorie di stakeholder interessate all’evoluzione dell’assetto economico, finanziario e patrimoniale delle imprese, al fine di supportarne i rispettivi processi decisionali.
REA, Michele Antonio +1 more
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Die Extensible Business Reporting Language Standard, Taxonomien und Entwicklungsperspektiven
Wirtschaftsinformatik, 2003Schmitz, Hans, Kranich, Pascal
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Lo standard XBRL (eXtensible Business Reporting Language) e la comunicazione finanziaria d'impresa. [PDF]
, 2004 Una buona comunicazione finanziaria non può fare a meno di un adeguato supporto di tipo tecnologico. Un passo in avanti nell'evoluzione dei sistemi informativi aziendali verso un'architettura orientata alla trasparenza ed alla corretta comunicazione finanziaria è stato compiuto grazie all'introduzione dello standard informatico XBRL (eXtensible ...
Walter Aste, Davide Panizzolo
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Integrated Reporting Using Extensible Business Reporting Language (Xbrl) Adoption and Its Effects
Quality - Access to Success, 2023openaire +1 more source