Results 11 to 20 of about 769 (249)
A Decade of XBRL Research in Accounting in Indonesia: A Literature Study
The 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
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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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Study on Rational Application of eXtensible Business Reporting Language
Journal of Software, 2011 Extensible Business Reporting Language (XBRL) has developed rapidly since its birth as one of accounting information processing standards and the latest technology. The governmental departments (including finance, taxation, business and other institutions), listed companies, famous software companies, academic institutions and other professions are ...
Hongming Chen, Wenchuan Sun
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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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Using XBRL Technology to Extract Competitive Information from Financial Statements
Journal of Intelligence Studies in Business, 2011 The eXtensible Business Reporting Language, or XBRL, is a reporting format for the automatic and electronic exchange of business and financial data. In XBRL every single reported fact is marked with a unique tag, enabling a full computer-based readout of
Dominik Ditter +2 more
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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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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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