Results 221 to 230 of about 20,190,277 (243)

The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study

open access: yesInternational Journal of Disclosure and Governance, 2023
International audienceThis paper investigates the determinants of eXtensible Business Reporting Language (XBRL) adoption using the Technology-Organizational-Environment framework.
Khaled Hussainey, Hakim Ben Othman
exaly   +2 more sources

eXtensible Business Reporting Language (XBRL)

open access: yesBusiness & Information Systems Engineering, 2002
The 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.
Nutz, Andreas, Strauß, Markus
exaly   +2 more sources

Users’ Perspective of Extensible Business Reporting Language (XBRL) in India

open access: yesMUDRA Journal of Finance and Accounting, 2017
There has been a paradigm shift in financial reporting after the introduction of Extensible Business Reporting Language (XBRL). XBRL is a language for electronic communication of business and financial data.
S. Raghavendra Raju, B. Mahadevappa
exaly   +2 more sources

Determinants of eXtensible business reporting language adoption: an institutional perspective

International Journal of Accounting and Information Management, 2022
Hela Borgi, Vincent Konadu Tawiah
exaly  

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