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eXtensible Business Reporting Language (XBRL): A Paradigm Shift in Business Reporting
AMV Antonio María Valencia, 2023Reporting is one of the important aspects of every business organisation. It depicts the final outcome to the various stakeholders in a written document. In the digital age, business reporting is done through an electronic communication channel. For the reporting of financial data over the Internet, a language known as ‘Extensible Business Reporting ...
Utpal Pal, Suratha Kumar Das
exaly +2 more sources
Determinants of eXtensible business reporting language adoption: an institutional perspective
International Journal of Accounting and Information Management, 2022Purpose This paper aims to examine the institutional factors that influence the adoption of eXtensible Business Reporting Language (XBRL) at the country level. Design/methodology/approach The authors use a large sample of 175 developed and developing countries over 14 years.
Hela Borgi, Vincent Tawiah
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eXtensible Business Reporting Language (XBRL)
Business & Information Systems Engineering, 2002The eXtensible Business Reporting Language, or XBRL, is a royalty-free language based on XML that provides for a standardization of method and content in the exchange of business information. XBRL aims to reduce inefficiencies in data exchange and analysis, coupled with an improved comparability of information.
Andreas Nutz, Markus Strauß
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Application and Neediness of Extensible Business Reporting Language
2009 International Forum on Information Technology and Applications, 2009Extensible Business Reporting Language (XBRL) has developed rapidly since its birth as one of accounting information processing standards and the latest technology. In order to spread and apply XBRL, it is vital to objectively understand its advantages and limitations of XBRL, to constantly explore its applicable areas, and to have a good working ...
Hongming Chen, Wenchuan Sun
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eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research
Auditing, 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 +2 more
exaly +2 more sources
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 Taylor +2 more
exaly +2 more sources
Journal of Information Systems, 2005
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.
Alexander Kogan +2 more
exaly +2 more sources
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.
Alexander Kogan +2 more
exaly +2 more sources
Die Extensible Business Reporting Language Standard, Taxonomien und Entwicklungsperspektiven
Business & Information Systems Engineering, 2003Schmitz Hans
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