Results 101 to 110 of about 161 (134)
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The Expectation of Perceived Benefit of Extensible Business Reporting Language (XBRL): A Case in Malaysia

Journal of Developing Areas, 2015
The current research had explored the perceived benefits of adopting the advanced reporting technology program known as eXtensible Business Reporting Language (XBRL). The current research is a continuous research on the awareness of XBRL in Malaysia that focuses on various stakeholders from a financial reporting perspective.
Azleen Ilias
exaly   +2 more sources

eXtensible Business Reporting Language (XBRL): A Paradigm Shift in Business Reporting

Splint International Journal of Professionals, 2023
Reporting is one of the important aspects of every business organisation. It depicts the final outcome to the various stakeholders in a written document. In the digital age, business reporting is done through an electronic communication channel. For the reporting of financial data over the Internet, a language known as ‘Extensible Business Reporting ...
Utpal Pal, Suratha Kumar Das
openaire   +1 more source

A Study on the Countermeasures for the Establishment of XBRL(eXtensible Business Reporting Language)

The Academic Society of Global Business Administration, 2022
This study aims to provide a reasonable basis for the feasibility of introducing XBRL based on a review of prior studies on the usefulness of XBRL and a correlation between IFRS and XBRL disclosures to facilitate financial statements disclosure using the XBRL.
Jun Yong Shim   +2 more
openaire   +1 more source

Extensible Business Reporting Language (XBRL): Potential of Research in XBRL as a Social Artifact- An Essay

International Journal of Enterprise Information Systems, 2013
In this brief theoretical narrative, the author intends to present a thought piece which would suggest that study of eXtensible Business Reporting Language (XBRL) is not relevant to technological or financial domains alone. XBRL usage in the World of finance can easily bring out its impact on the society at large through its users in the finance and ...
openaire   +1 more source

Extensible Business Reporting Language (XBRL): A Note on Need to Study XBRL as a Social Artifact

SSRN Electronic Journal, 2010
XBRL is a language for the electronic communication of business and financial data, which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis, and communication of business information. This note takes a foundational step toward a paradigm and suggests how one might usefully augment further ...
openaire   +1 more source

Investigating the Effect of Extensible Business Reporting Language (XBRL) on Quality Improvement of Financial Reporting in Iranian Corporations

SSRN Electronic Journal, 2017
Financial reports must provide the following: needed information for assessing the financial position and economical stamina of the institution, the performance and profitability, the quality of funding and consuming cash, and for assessing the quality of executing stewardship and legal duties.
Shaho Heidari Gandoman, Mohammad Rostami
openaire   +1 more source

Extensible Business Reporting Language (XBRL): Implikasi Pada Paradigma Dan Rantai Pasok Pelaporan Keuangan

SSRN Electronic Journal, 2011
Artikel ini bertujuan untuk memberikan deskripsi mengenai dampak eXtensible Business Reporting Language(XBRL) terhadap penyajian informasi keuangan dan bisnis. XBRL merupakan bahasa markup yangdikembangkan dari bahasa eXtensible Markup Language (XML).
openaire   +2 more sources

XBRL (eXtensible Business Reporting Language) e reporting finanziario d'impresa

2009
Scopo principale della comunicazione finanziaria d’impresa è quello di informare le diverse categorie di stakeholder interessate all’evoluzione dell’assetto economico, finanziario e patrimoniale delle imprese, al fine di supportarne i rispettivi processi decisionali.
REA, Michele Antonio   +1 more
openaire   +1 more source

Financial Performance and Firm Market Value: The Moderating Role of the Extensible Business Reporting Language (XBRL)

Al-Zaytoonah University Journal of Business
The study aimed to examine the relationship between financial performance, as measured by its indicators, and the market value of the company. It also sought to identify the moderating role of electronic disclosure using XBRL (as a moderating variable) on the relationship between financial performance and the company's market value.
Diaa Al-Din Omar Al-Saraiheen   +1 more
openaire   +1 more source

Analyzing Open-Source eXtensible Business Reporting Language (XBRL) Financial Statement Data: A DuPont Analysis

Issues in Accounting Education
ABSTRACT In this case, students will (1) develop an understanding of the data structure and format of financial statement data filed using the eXtensible Business Reporting Language (XBRL) framework; (2) extract, clean, and transform this XBRL data in order to conduct DuPont analysis; and (3) communicate the analysis findings in a ...
Matthew L. Hoag   +2 more
openaire   +1 more source

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