Results 41 to 50 of about 769 (249)

Keeping Pace or Falling Behind? The Depth of Latin American Trade Agreements

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This article examines whether Latin American countries are keeping pace with global trends in trade agreement depth or falling behind. Using 681 agreements (1970–2019), we develop the Depth Index of Trade Agreements (DITA) to weight provisions endogenously through factor analysis based on co‐occurrence patterns.
Raphael Gomes da Silva   +2 more
wiley   +1 more source

GELECEĞİN FİNANSAL BİLGİ PAYLAŞIM PLATFORMU: XBRL (EXTENSIBLE BUSINESS REPORTING LANGUAGE-GENİŞLETİLEBİLİR İŞLETME RAPORLAMA DİLİ)

open access: yesSosyal Ekonomik Araştırmalar Dergisi, 2009
Bilgi ve bilginin üretiminde hammadde olarak görülen verinin elde edilmesi günümüzde büyük önem kazanmıştır. Bilgiye en kısa zamanda ve en uygun maliyetle erişebilen, yönetebilen, değerlendirebilen birey ve kurumlar kendi alanlarında küresel rekabette ön
Adnan Sevim, Fatih Temizel
doaj   +4 more sources

Investigating the Impact of Implementing XBRL on the Financial Analysts` Behavior in Iran Using Structural Equations Modeling [PDF]

open access: yesJournal of Asset Management and Financing, 2018
Inadequate and inefficient provision of information in the last three decades has resulted in some problems in global financial markets. As a result, XBRL international standard preparation was proposed as a solution for financial reporting to associante
Seyed kazem Chavoshi   +2 more
doaj   +1 more source

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. 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

Drivers of Farmers' Contract Compliance Behavior: Evidence From a Case Study of Dangote Tomato Processing Plant in Northern Nigeria

open access: yesAgribusiness, EarlyView.
ABSTRACT Contract farming is a viable strategy agribusinesses rely on to strengthen coordination across actors in the value chain. However, low contract compliance remains a significant setback to agribusinesses' contract performance in low‐ and middle‐income country context.
Umar Shehu Umar   +2 more
wiley   +1 more source

Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily?

open access: yesForesight and STI Governance, 2023
Using the evidence from Malaysia this study aims to investigate how incentives for Extensible Business Reporting Language (XBRL) affect the relationship between the intention to use and user behavior when it comes to filing submissions. In this regard a
Roslee Uyob   +2 more
doaj   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

open access: yesAgribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo   +5 more
wiley   +1 more source

Digitalization as a Vector of Information Systems Development and Accounting System Modernization

open access: yesStudia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2021
Digitalization causes structural changes in the economic sectors and influences business activity and processes, leading to the companies’ increased productivity, competitive advantages and effective development creation and consolidation.
Chyzhevska Lyudmyla   +3 more
doaj   +1 more source

Quality of Financial Reporting System in India – An Analysis of Extensible Business Reporting Language

open access: yesInternational Journal of Management Studies, 2019
The whole world is experiencing digital revolution. Everything is becoming digital. We read newspaper digitally and we do not use cash because we all have debit or credit cards. Likewise, every aspect of life day by day is becoming simpler with the help of digital revolution. But still not everything is digital today.
Ashoka, M. L., Abhishek, N.
openaire   +2 more sources

U.S. Consumer Preferences for Cage‐Free Eggs and Hen Housing Policies

open access: yesAgribusiness, EarlyView.
ABSTRACT Farm animal welfare (FAW) continues to be a divisive issue in the egg industry. In the United States, 10 states and most major retailers have implemented policies or voluntary pledges to transition to 100% cage‐free egg sales. We use best‐worst scaling and discrete choice experiments to evaluate U.S.
Vincenzina Caputo   +3 more
wiley   +1 more source

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