Extensible business reporting language: an interpretive investigation of the democratisation of financial reporting [PDF]
, 2011 Computer and telecommunications technologies are commonly thought to provide solutions to the quantitative and qualitative demands on modern financial reporting.
Smith, Barry Peter
core +6 more sources
An Extensible Query Language for Content Based Image Retrieval [PDF]
, 2008 One of the most important bits of every search engine is the query interface. Complex interfaces may cause users to struggle in learning the handling. An example is the query language SQL.
Lu, Joan +2 more
core +4 more sources
CORPORATE GOVERNANCE AS A MODERATING VARIABLE INFLUENCE OF STOCK TURNOVER, EXTENSIBLE BUSINESS REPORTING LANGUAGE AND AUDIT QUALITY ON INFORMATION ASYMETRIES [PDF]
, 2023 The purpose of this study was to determine the role of corporate governance as a moderating variable effect of stock turnover, extensible business reporting language and audit quality on information asymmetry.
Christina Verawaty Situmorang +9 more
core +1 more source
THE IMPACT OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) ON THE QUALITY OF FINANCIAL REPORTS
, 2022 The aim of this research is to study the impact of extensible business reporting language (XBRL) on the quality of financial reports in companies enlisted in Amman. Stock exchange the analytical descriptive method was used questionnaire through.
Dr. SHAHER FALAH AL-AROUD +1 more
core +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Let's Make Refactoring Tools User-extensible! [PDF]
, 2012 We present a framework for making a refactoring tool extensible, allowing users to define refactorings from scratch using the concrete syntax of the language, as well as to describe complex refactorings in a domain-specific language for scripting.
Huiqing Li +3 more
core +1 more source
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
doaj +1 more source
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
doaj +1 more source