Results 131 to 140 of about 2,449 (159)

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

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

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

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

Twenty years of XBRL: what we know and where we are going

Meditari Accountancy Research, 2021
Francesca Bartolacci, Andrea Caputo, Michela Soverchia   +2 more
exaly  

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  

Pengaruh Extensible Business Reporting Language (XBRL) terhadap Tax Avoidance dengan Pemoderasi Kepemilikan Manajerial pada Perusahaan Manufaktur

Proceeding of National Conference on Accounting & Finance
Perusahaan seringkali dihadapkan oleh dua permasalahan utama penyajian laporan keuangan yaitu pada proses pengelolaan data dan pendistribusian informasi. Kebutuhan akan keseragaman ini disikapi dengan membentuk format sistem pelaporan keuangan yaitu Extensible Business Reporting Language (XBRL). Penerapan XBRL memberikan solusi dari permasalahan sistem
Rizky Astrifita Furi, Ataina Hudayati
openaire   +1 more source

Corporate Governance & eXtensible Business Reporting Language (XBRL)

Zeitschrift für Corporate Governance, 2006
openaire   +1 more source

Does XBRL adoption reduce information asymmetry?

Journal of Business Research, 2011
Hangjung Zo
exaly  

Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS)

International Journal of Accounting Information Systems, 2009
Enrique Bonsón
exaly  

The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate

Journal of Accounting Research, 2019
Elizabeth Blankespoor
exaly  

The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China

Information and Management, 2014
Tawei Wang, Jia-Lang Seng
exaly