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INSTITUTIONAL ENTREPRENEURSHIP OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) IMPLEMENTATION AND ACCOUNTING CHANGE PROCESS: CASE OF QATAR STOCK EXCHANGE

open access: yes, 2022
The main aim of this thesis is to investigate the conditions and processes by which the traditional financial reporting system was replaced by the eXtensible Business Reporting Language (XBRL). This thesis draws on a qualitative approach examining the case of the Qatar Stock Exchange, which recently adopted and implemented an XBRL-based platform called
openaire   +1 more source

Information access law and disclosing of information by joint-stock companies in Brazil: open data and Extensible Business Reporting Language (XBRL) standard

open access: yes, 2015
The strategic management of information plays a fundamental role in the organizational management process since the decision-making process depend on the need for survival in a highly competitive market. Companies are constantly concerned about information transparency and good practices of corporate governance (CG) which, in turn, directs relations ...
Lopes, Elaine Cristina   +2 more
openaire   +1 more source

XBRL:The Views of Stakeholders [PDF]

open access: yes, 2009
Dunne, Theresa   +3 more
core   +1 more source

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