Results 61 to 70 of about 746 (260)

IMPLEMENTATION OF EXTENSIBLE BUSINESS REPORTING LANGUAGE INCREASES THE ACCURACY OF CORPORATE FINANCE REPORTING IN INDONESIA

, 2022
ABSTRACT This study aims to examine the effectiveness of the Extensible Business Reporting Language (XBRL) on the accuracy of financial reporting for LQ45 companies listed on the Indonesia Stock Exchange between 2016 and 2020. This research utilizes logistic regression models with control variables including returns on assets, debt-to-equity ratio, and
ZAINUDDIN, SITY AVISHA CAHYANI, AMIN DARA   +2 more
openaire   +1 more source

Farmers’ Protests in Germany: Media Coverage and Types of Bias

Agribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

Does the adoption of extensible business reporting language impact the quality of financial reporting? The mediating role of the e-disclosure system

Business: Theory and Practice
The study aimed to demonstrate the mediating role of the e-disclosure system (E-DS) in the relationship between the extensible business reporting language (XBRL) and the quality of financial reporting (FRQ), for the Jordanian companies listed at the ...
Yaser Saleh Al Frijat
doaj   +1 more source

Does a Specialized Niche Market Vegetable Processor Enjoy Bargaining Power?

Agribusiness, EarlyView.
ABSTRACT Agribusiness companies may achieve competitive advantage through specialization within niche markets. One such niche is the fresh‐cut fruit and vegetable market, which has been steadily growing in Germany. This study examines whether the specialization of a German fresh‐cut producer grants it with market power within this niche market.
Nikolas Bublik, Franziska Mittag, Laura Hellstern, Sebastian Hess   +3 more
wiley   +1 more source

La comunicación de la información contable: de un lenguaje técnico a un lenguaje tecnológico

Revista Visión Contable, 2018
La contabilidad es conocida como el lenguaje de los negocios y, por tanto, comunica información a través de los estados financieros de propósito general. Como consecuencia de los avances tecnológicos, surge el eXtensible Business Reporting Language (XBRL)
Laura Ana Marcotrigiano Zoppi
doaj   +1 more source

Conceptualising quality early childhood education: Learning from young children in Brazil and South Africa through creative and play‐based methods

British Educational Research Journal, EarlyView., 2023
Abstract Early childhood has increasingly been acknowledged as a vital time for all children. Inclusive and quality education is part of the United Nations Sustainable Development Goals, with the further specification that all children have access to quality pre‐primary education.
Laura H. V. Wright, Irene Rizzini, Malibongwe Gwele, Lynn McNair, Cristina Laclette Porto, Marsha Orgill, E. Kay M. Tisdall, Malcolm Bush, Linda Biersteker   +8 more
wiley   +1 more source

Extensible Business Reporting Language (XBRL): A Tool for Accounting Education in the 21st Century

Journal of Accounting, Finance and Auditing Studies, 2016
21st century education standards focus on 21st century skills, content knowledge and expertise. Technology advances such as eXtensible Business Reporting Language (XBRL) have revolutionized the way information is exchanged and the way business is conducted.
Faboyede, Samuel/S., Nwobu, Obiamaka/O., Akande, Oladimeji/O., Oladipo, Olufemi/O.   +3 more
openaire   +2 more sources

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

Agribusiness, EarlyView.
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo, Tove Christensen, Sigrid Denver, Marilena Gemtou, Spyros Fountas, Søren Marcus Pedersen   +5 more
wiley   +1 more source

Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies

Jurnal Dinamika Akuntansi dan Bisnis
This study aims to examines the influence of adoption of  extensible business reporting language (XBRL) and corporate governance (CG) on financial reporting timeliness.
Wahdan Arum Inawati, Adinda Noor Azizah
doaj   +1 more source

Toward Capacitive In‐Memory‐Computing: A Device to Systems Level Perspective on the Future of Artificial Intelligence Hardware

Advanced Intelligent Discovery, EarlyView.
Capacitive, charge‐domain compute‐in‐memory (CIM) stores weights as capacitance,eliminating DC sneak paths and IR‐drop, yielding near‐zero standbypower. In this perspective, we present a device to systems level performance analysis of most promising architectures and predict apathway for upscaling capacitive CIM for sustainable edge computing ...
Kapil Bhardwaj, Ella Paasio, Sayani Majumdar   +2 more
wiley   +1 more source