Results 111 to 120 of about 2,449 (159)

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

open access: yesInternational Journal of Academic Research in Business and Social Sciences
Maha Alzeer   +2 more
openaire   +1 more source

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

open access: yeseXtensible Business Reporting Language for Financial Reporting (XBRL FR) : A Foundation, Impact Framework, and Research Opportunities.
openaire  

eXtensible Business Reporting Language (XBRL)

Wirtschaftsinformatik, 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
openaire   +1 more source

eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research

Auditing: A Journal of Practice & Theory, 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, Udi Hoitash, Landi Morris
openaire   +1 more source

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 Z. Taylor, Ann C. Dzuranin
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

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.
Matthew Bovee   +4 more
openaire   +1 more source

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