Results 31 to 40 of about 746 (260)

The role of XBRL adoption on enhancing transparency of information disclosure: A case study of Jordanian financial companies

Cogent Business & Management, 2023
The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including accountants, academics,
Hani Alkayed, Saad Zighan, Majed Qabajeh, Mohammad I. Almaharmeh   +3 more
doaj   +1 more source

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

MUDRA : 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. The Ministry of Corporate Affairs of Government of India has mandated e-filing of annual reports for certain class of companies in XBRL format ...
S. Raghavendra Raju, B. Mahadevappa
openaire   +2 more sources

Multimodal Wearable Biosensing Meets Multidomain AI: A Pathway to Decentralized Healthcare

Advanced Science, EarlyView.
Multimodal biosensing meets multidomain AI. Wearable biosensors capture complementary biochemical and physiological signals, while cross‐device, population‐aware learning aligns noisy, heterogeneous streams. This Review distills key sensing modalities, fusion and calibration strategies, and privacy‐preserving deployment pathways that transform ...
Chenshu Liu, Haolin Fan, Minwoo Kim, Tong Zhou, Pinyi Yang, Lingdi Zhao, Yiran Wang, Ziyuan Che, Chia‐Wei Liu, Bingbing Li, Yangzhi Zhu   +10 more
wiley   +1 more source

XBRL Standard for Financial Reporting in Croatia: Current State and Perspectives

Business Systems Research, 2015
Background: Harmonization and standardization is becoming important among regulators and business community. XBRL has entered the global stage as a financial reporting standard.
Gostimir Dejan
doaj   +1 more source

Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich, Tim Ölkers, Vanessa Bonke, Oliver Musshoff   +3 more
wiley   +1 more source

The Future of Hydrogen‐Powered Aviation: Technologies, Challenges, and a Strategic Roadmap for Sustainable Decarbonization

Advanced Energy and Sustainability Research, EarlyView.
Hydrogen‐powered aviation offers a transformative pathway to zero‐emission flight by eliminating in‐flight CO2 emissions. Key considerations include propulsion systems (fuel cells and hydrogen combustion), cryogenic storage and insulation challenges, infrastructure and cost barriers, and supply‐chain constraints.
Mubasshira, Md Mahbubur Rahman, Karib Hassan Khan, Md Nizam Uddin, Dewan Hafiz Nabil   +4 more
wiley   +1 more source

Patient Satisfaction With Medication Pricing in Community Pharmacy Settings: A Cross‐Sectional Study of Individuals With Comorbidities

AGING MEDICINE, EarlyView.
The majority of patients in Malaysia purchase medications at community pharmacies for simple medical conditions. One‐fourth of them are not satisfied with the pricing practices at these pharmacies. The majority rely on medical insurance to purchase routine medications.
Amelia Ravindran, Palanisamy Sivanandy, Sajesh Kalkandi Veettil, Priya Manirajan   +3 more
wiley   +1 more source

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

Agribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin, Marta Fernández‐Olmos   +1 more
wiley   +1 more source

Requirements for Auditor Reporting on the Single European Format of Financial Statements [PDF]

Audit Financiar
For the proper functioning of the capital markets it is essential to provide users faithful and relevant information, about the company financial position, its performance, and cash-flows, which to be available in time for the decision-making process. In
Daniel BOTEZ, Mihaela ENACHI
doaj   +1 more source

ACCEPTANCE AND USAGE OF EXTENSIBLE BUSINESS REPORTING LANGUAGE: AN EMPIRICAL REVIEW [PDF]

Journal of Social Sciences, 2013
Extensible Business Reporting Language (XBRL) is a language based on XML that provides an effective solution for the preparation, presentation and exchange of International Financial Reporting Standards. Many researchers examined the adoption, acceptance or usage of XBRL but none have clarified a direct link between the acceptance of technology and how
openaire   +1 more source