Agribusiness, EarlyView.ABSTRACT In emerging economies where smallholder farming dominates agricultural production, agribusinesses serve as critical intermediaries linking smallholders to broader markets, and their resilience directly affects agricultural sustainability. Short‐term‐oriented capital is reluctant to adequately finance highly uncertain and cyclical agricultural ...
Siyuan Lyu +5 more
wiley +1 more source
Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies
Jurnal Dinamika Akuntansi dan BisnisThis 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
Artificial Intelligence (AI) and Agribusiness: From Automation to Augmentation in a Global Context
Agribusiness, EarlyView.
Alexis H. Villacis
wiley +1 more source
The Influence of Common Language on the Trade of Wheat and Bakery Products
Agribusiness, EarlyView.ABSTRACT This study examines whether sharing a common official language increases the probability that two countries engage in bilateral trade of wheat and bakery products. Using a binary choice framework applied to 54,780 country‐pair observations for 2023, probit and logit models of the extensive margin of trade are estimated, with a focus on whether
Felipe Durães do Nascimento Monteiro Barbosa +1 more
wiley +1 more source
Continuous Auditing (Audit Masa Mendatang yang Membangun Kemampuan Pengauditan terotomatisasi)
Jurnal Akuntansi, 2014 Technological advances (e.g. e-commerce and the internet) have changed business practices and the process of recording and storing business transactions.
Riki Martusa
doaj +1 more source
PENGARUH IMPLEMENTASI EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL), PROFITABILITAS, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2020 – 2022 [PDF]
, 2023 Penelitian ini bertujuan untuk membuktikan apakah Extensible Business Reporting Language (XBRL), profitabilitas, dan struktur kepemilikan institusional berpengaruh terhadap ketepatan waktu pelaporan keuangan. Extensible Business Reporting Language (XBRL)
Wijaya, Devira Kristi
core
Weather Attention in Online Discourse and Price Uncertainty in Agricultural Futures Markets
Agribusiness, EarlyView.ABSTRACT Weather is a central determinant of production risk in agricultural markets, but markets respond not only to weather conditions themselves, but also to how those conditions are noticed, framed, and interpreted in public discourse. In this setting, real‐time online weather discussions may shape price uncertainty by influencing how market ...
Mario A. Ortez +3 more
wiley +1 more source
Overview of XBRL Taxonomy Usage for Structured Sustainability Reporting in European Filings
Chemical Engineering Transactions, 2023 The increasing requirement for businesses to disclose sustainability information digitally has prompted significant changes in the content and format of Environmental, Social, and Governance (ESG) disclosures.
Alex Suta +5 more
doaj
Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
Agribusiness, EarlyView.ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara +2 more
wiley +1 more source
The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility
Scientific Annals of Economics and Business, 2018 This paper proposes a measurement method for assessing the extent to which the XBRL digital standard eXtensible Business Reporting Language can assist firms in implementing their reporting when applying EMAS The EU Eco-Management and Audit Scheme.
Muñoz Francisco Flores +3 more
doaj +1 more source