Results 51 to 60 of about 746 (260)

A comunicação de informações nas instituições públicas e privadas: o caso XBRL - eXtensible Business Reporting Language no Brasil The communication of information in public and private institutions: the case of XBRL - eXtensible Business Reporting Language in Brazil

Revista de Administração Pública, 2007
O XBRL - eXtensible Business Report Language - é uma linguagem que está sendo implementada em vários países para divulgação das informações contábil-financeiras pela internet.
Orandi Moreira, Edson Luiz Riccio, Marici Cristine Gramacho Sakata   +2 more
doaj   +1 more source

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

International 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

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

Agribusiness, 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, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

“We were the first to support a major is innovation”. Research into the motivations of spanish pioneers in XBRL

Revista de Contabilidad: Spanish Accounting Review, 2019
Mediante un estudio de campo se analizan las razones por las que determinados pioneros apoyaron la introducción del estándar Extensible Business Reporting Language (XBRL) desde sus comienzos en España.
Tomas Escobar-Rodriguez, Susana Gago-Rodríguez   +1 more
doaj   +1 more source

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

Agribusiness, 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, Aaron J. Staples, Jayson L. Lusk, Glynn T. Tonsor   +3 more
wiley   +1 more source

Who Are the Farmers Participating in a Carbon Sequestration Program? Results of a Discrete Choice Experiment in Germany

Agribusiness, EarlyView.
ABSTRACT Agricultural soils offer great potential for carbon sequestration through humus formation. One way to motivate farmers to build up humus is through humus programs. These are still at an early stage of development, poorly explored, and the number of participating farmers is low. Our aim is to explain the heterogeneity of farmers' willingness to
Julia B. Block, Michael Danne, Oliver Mußhoff   +2 more
wiley   +1 more source

The Role of Actual and Purported Origin in e‐Commerce Wine Pricing: Evidence From Italian and French Names on Labels

Agribusiness, EarlyView.
ABSTRACT The origin of a product, if associated with good quality, can contribute to building a positive collective reputation, leading to a potential price premium. However, it is conceivable that a producer markets a product by evoking symbols, images, words, and values typical of places other than where it was designed or produced, creating a ...
Annalisa Caloffi, Amir Maghssudipour, Gianluca Stefani   +2 more
wiley   +1 more source

Consumer Preferences for Craft Beer: The Interplay of Localness and Advertising Language

Agribusiness, EarlyView.
ABSTRACT This study explores the influence of the language of the label, origin of production, and origin of brewing ingredients on Croatian consumers' preferences and willingness to pay for organic craft beer. Employing an online survey and a choice experiment among 223 Croatian alcohol consumers, we find that while there's a willingness to pay a ...
Marija Cerjak, Claudia Bazzani, Andreas C. Drichoutis   +2 more
wiley   +1 more source

Determinants of Knowledge and Usage of Generative Artificial Intelligence in Agricultural Extension: Evidence From Tennessee Extension Personnel

Agribusiness, EarlyView.
ABSTRACT This paper examines the determinants of generative AI (GenAI) knowledge and usage among agricultural extension professionals. Drawing on survey data from agricultural extension personnel in Tennessee, we employ regression analyses and latent Dirichlet allocation (LDA) for topic modeling of open‐ended responses to study the knowledge and usage ...
Abdelaziz Lawani, Jason de Koff, James Muriuki, Anna‐Liisa Ihuhwa   +3 more
wiley   +1 more source

WHAT IS THE CORE OF EXTENSIBLE BUSINESS REPORTING LANGUAGE?

Problems of Theory and Methodology of Accounting, Control and Analysis, 2016
The paper deals with general questions of business data communication, particularly it focuses on the XBRL open data format. The XBRL concept and taxonomy is analyzed to a grater extent as well as both circumstances supporting the concept and preventing it from its larger international use.
Mejzlik, Ladislav, Istvanfyova, Jana
openaire   +1 more source