Results 11 to 20 of about 746 (260)
Jurnal Dinamika Akuntansi dan Bisnis, 2021 This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019.
Tri Utami Lestari +2 more
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Adopsi Extensible Business Reporting Language dan Asimetri Informasi
E-Jurnal Akuntansi, 2023 The research objective is to verify the effect of the adoption of Extensible Business Reporting Language (XBRL) on information asymmetry in companies listed on the IDX. The sample was selected using a purposive sampling technique which was then analyzed using multiple linear regression. The research sample consisted of 329 companies with a total sample
Eka Ardhani Sisdyani +2 more
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Ciência da Informação, 2006 O trabalho tem como objetivo analisar as principais características de divulgação de informações financeiras pela Internet, por meio da linguagem eletrônica XBRL eXtensible Business Reporting Language.
Edson Riccio +3 more
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XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations
Studies and Scientific Researches: Economics Edition, 2010 The simplification of the transfer of the information from financial statements to the users from different countries, its understanding and correct interpretation before taking decisions require the global unification of the accounting language to ...
Mihaela Enachi
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The Role of the XBRL International Consortium in Digital Reporting Regulation
Учёт. Анализ. Аудит, 2023 The last years of our century are marked by the beginning of a wide and active use of the open standard of business information exchange XBRL (eXtensible Business Reporting Language) in the world communication practice. Since this format is recognized by
D. V. Spitsina
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Factors Influencing the Aadoption of Extensible Financial Reporting Language in the National Iranian Petrochemical Company and Subsidiary Companies [PDF]
بررسیهای حسابداری و حسابرسی, 2013 Application of advanced technologies is important in today's business environment.One of advanced technologies in use and presentation of financial statements is "extensible Business Reporting Language" (XBRL).
Mohammad Reza Nikbakht, Raheleh Golkar
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eXtensible Business Reporting Language (XBRL) : Requirements and Challenges
International Journal of Transformations in Business Management, 2022 This study seeks to study and discuss one of the most prominent information technologies of this era, the eXtensible Business Reporting Language (XBRL), which aims to provide financial reports electronically in a standard manner. This research presents a different view of what has featured in the studies related to this language by examining the ...
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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),
Sassi, Wafa +2 more
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Teknologi Informasi Berbasis XBRL Dan Potensi Peningkatan Kualitas Pengungkapan
JAS (Jurnal Akuntansi Syariah), 2021 Various countries globally have widely used eXtensible Business Reporting Language (XBRL) technology for the financial reporting of public companies. However, studies on the sophistication of XBRL technology and its potential for improving the quality of
Hendra Tanjung
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Using XBRL for Sustainability Reporting under the European Green Deal [PDF]
Audit Financiar, 2023 The European Green Deal brings into attention a new strategy to support the transition to a society that will meet the challenges of climate change and environmental degradation, improving the quality of life.
Mihaela ENACHI, Daniel BOTEZ
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