The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
International Journal of Disclosure and Governance, 2023 AbstractThis paper investigates the determinants of eXtensible Business Reporting Language (XBRL) adoption using the Technology-Organizational-Environment framework. This framework explains how the process of adopting and implementing XBRL is influenced by the technological context (country's firm-level technology absorption and technological capacity),
Khaled Hussainey +2 more
exaly +3 more sources
Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization [PDF]
مطالعات تجربی حسابداری مالی, 2018 According to deficiencies of Iran's tax reporting on the one hand and the capabilities of the extensible Business Reporting Language (XBRL) on the other hand, this paper addresses the issue of feasibility of using Extensible Business Reporting Language ...
Gholamreza soleimany Amiri +2 more
doaj +2 more sources
Prerequisites of extensible Business Reporting Language (XBRL) implementation [PDF]
بررسیهای حسابداری و حسابرسی, 2009 The internet and web technology have changed the way corporations communicate financial performance to stakeholders. Extensible Business Reporting Language (XBRL) is one of the web-based tools which recently are considered. Although, this technology have
Babak Sohrabi, Amir Khanlari
doaj +1 more source
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 [PDF]
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 +2 more
doaj +5 more sources
FINANCIAL REPORTING IN A EUROPEAN SINGLE ELECTRONIC FORMAT [PDF]
Annals of the University of Oradea: Economic Science, 2023 Companies with securities traded on a regulated market prepare financial statements in accordance with International Financial Reporting Standards (IFRS) and must take into account the European Single Electronic Format (ESEF) reporting requirement.
Cati-Loredana DUMITRU (SOARE)
doaj +1 more source
Sosyal 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 +8 more sources
Comparative Study of the Use of Extensible Business Reporting Language (XBRL) in Projects for the Supervision of Banking Institutions [PDF]
Journal of Systemics, Cybernetics and Informatics, 2011 The objective of this research is to make a comparative analysis of the use of Extensible Business Reporting Language (XBRL) in the projects undertaken for the mandatory filing of banks’ financial information in the United States and the European Union ...
Myrna Berríos Pagan
doaj +1 more source
International financial reporting standard: basic concepts (XBRL) of the eXtensible Business Reporting Language [PDF]
Science and education: future development, 2018 Kirill Aleksandrovich Zasukhin +1 more
exaly +2 more sources
Jurnal Dinamika Akuntansi dan Bisnis, 2021 This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019.
Tri Utami Lestari +2 more
doaj +1 more source
Teknologi Informasi Berbasis XBRL Dan Potensi Peningkatan Kualitas Pengungkapan
JAS (Jurnal Akuntansi Syariah), 2021 Various countries globally have widely used eXtensible Business Reporting Language (XBRL) technology for the financial reporting of public companies. However, studies on the sophistication of XBRL technology and its potential for improving the quality of
Hendra Tanjung
doaj +1 more source