Results 91 to 100 of about 161 (134)

Smart city and earnings management: Evidence from China. [PDF]

PLoS One
Sun D, Chen C.
europepmc   +1 more source

Divulgação de dados financeiros na internet: um estudo sobre o Extensible Business Reporting Language XBRL

, 2017
Pós-graduação em Ciência da Informação ...
openaire   +1 more source

Probing into the Non-Compliance of Extensible Business Reporting Language (XBRL) Practices among Saudi Public Listed Companies

International Journal of Academic Research in Business and Social Sciences
Maha Alzeer, Norhalimah Idris, Nursyazwani Mohd Fuzi   +2 more
openaire   +1 more source

Affecting factors on eXtensible Business Reporting Language (XBRL) adoption among public listed companies in Amman stock exchange

Australian Journal of Basic and Applied Sciences, 2018
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eXtensible Business Reporting Language for Financial Reporting (XBRL FR) : A Foundation, Impact Framework, and Research Opportunities.

eXtensible Business Reporting Language for Financial Reporting (XBRL FR) : A Foundation, Impact Framework, and Research Opportunities.
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eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research

Auditing, 2021
SUMMARY This study seeks to advance research related to eXtensible Business Reporting Language (XBRL). XBRL is an open standard for reporting structured financial information which enables the efficient gathering of data and automated comparison of financial information.
Rani Hoitash, Landi Morris, Udi Hoitash   +2 more
exaly   +2 more sources

eXtensible Business Reporting Language (XBRL)

Business & Information Systems Engineering, 2002
The eXtensible Business Reporting Language, or XBRL, is a royalty-free language based on XML that provides for a standardization of method and content in the exchange of business information. XBRL aims to reduce inefficiencies in data exchange and analysis, coupled with an improved comparability of information.
Andreas Nutz, Markus Strauß
exaly   +2 more sources

Interactive Financial Reporting: An Introduction to eXtensible Business Reporting Language (XBRL)

Issues in Accounting Education, 2010
ABSTRACT: As technology provides more efficient and effective methods for financial reporting, students are encouraged to gain experience using these innovations. The SEC and other global financial communities have mandated the use of XBRL (eXtensible Business Reporting Language) for certain public filings.
Eileen Taylor, Ann C Dzuranin, Dzuranin Ann C   +2 more
exaly   +2 more sources

The Effect of eXtensible Business Reporting Language (XBRL) Adoption on Earnings Management: Empirical Evidence from an Emerging Country

Research in Finance, 2023
Abstract Purpose: This paper aims to study the impact of adoption eXtensible Business Reporting Language (XBRL) on earnings management. Design/methodology/approach: This study uses a sample of all firms listed on the Indonesian stock exchange, except for finance and real-estate sectors from 2012 to 2019, with a total
Sylvia Veronica Siregar, Sidharta Utama
exaly   +2 more sources

Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL)

Journal of Information Systems, 2005
This paper describes the development and applications of FRAANK—Financial Reporting and Auditing Agent with Net Knowledge. The prototype of FRAANK presented here provides automated access to, and understanding and integration of, rapidly changing financial information available from various sources on the Internet.
Alexander Kogan, Rajendra Srivastava, Miklós Vásárhelyi   +2 more
exaly   +2 more sources