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Lo standard XBRL (eXtensible Business Reporting Language) e la comunicazione finanziaria d'impresa. [PDF]

, 2004
Una buona comunicazione finanziaria non può fare a meno di un adeguato supporto di tipo tecnologico. Un passo in avanti nell'evoluzione dei sistemi informativi aziendali verso un'architettura orientata alla trasparenza ed alla corretta comunicazione finanziaria è stato compiuto grazie all'introduzione dello standard informatico XBRL (eXtensible ...
Walter Aste, Davide Panizzolo
openaire  

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A Broader Perspective on eXtensible Business Reporting Language (XBRL) in Earnings Management Research

2022
Zakeya Sanad, Abdalmuttaleb Al-Sartawi
openaire   +1 more source

Integrated Reporting Using Extensible Business Reporting Language (Xbrl) Adoption and Its Effects

Quality - Access to Success, 2023
openaire   +1 more source

XBRL (extensible Business Reporting Language) and Internal Auditing

2015
openaire   +1 more source

Corporate Governance & eXtensible Business Reporting Language (XBRL)

Zeitschrift für Corporate Governance, 2006
openaire   +1 more source

ANALISIS PENERAPAN EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) TERHADAP KINERJA PASAR DAN ASIMETRI INFORMASI

2019
Penelitian ini bertujuan untuk menilai, mempelajari dan memperoleh bukti apakah terdapat perbedaan pada kinerja pasar dan asimetri informasi sebelum dan setelah penerapan Extensible Bussiness Reporting Language (XBRL) pada perusahaan perbankan di Indonesia yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2017.
openaire  

THE IMPORTANCE OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) FROM THE TRUSTWORTHINESS ASPECT OF FINANCIAL REPORTING AND ITS APPLICATION IN THE COUNTRIES WORLWIDE

2009
Trust in the money and capital markets forms the basis of international investments and economic developments. The necessity of worldwide accepted common financial reporting language has occurred because of the trustworthiness problem of the fi nancial reporting presented and the difficulty in the analysis and comparison of financial information ...
openaire   +1 more source

Enhancing electronic reporting in business information supply chain: using XBRL to establish the enterprise reporting engine

International Journal of Economics and Business Research, 2015
Chi-Chun Chou
exaly  

Modelling business applications with XBRL and UML

International Journal of Business Information Systems, 2012
Robert Nehmer, Vijayan Sugumaran, Joseph H Callaghan   +2 more
exaly  

Financial reporting comparability: toward an XBRL ontology of the FASB/IFRS conceptual framework

International Journal of Electronic Finance, 2013
Manoj A Thomas
exaly