Results 11 to 20 of about 161 (134)

The Role of the XBRL International Consortium in Digital Reporting Regulation

open access: yesУчёт. Анализ. Аудит, 2023
The last years of our century are marked by the beginning of a wide and active use of the open standard of business information exchange XBRL (eXtensible Business Reporting Language) in the world communication practice. Since this format is recognized by
D. V. Spitsina
doaj   +1 more source

The role of XBRL adoption on enhancing transparency of information disclosure: A case study of Jordanian financial companies

open access: yesCogent Business & Management, 2023
The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including accountants, academics,
Hani Alkayed   +3 more
doaj   +1 more source

Factors Influencing the Aadoption of Extensible Financial Reporting Language in the National Iranian Petrochemical Company and Subsidiary Companies [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2013
Application of advanced technologies is important in today's business environment.One of advanced technologies in use and presentation of financial statements is "extensible Business Reporting Language" (XBRL).
Mohammad Reza Nikbakht, Raheleh Golkar
doaj   +1 more source

Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily?

open access: yesForesight and STI Governance, 2023
Using the evidence from Malaysia this study aims to investigate how incentives for Extensible Business Reporting Language (XBRL) affect the relationship between the intention to use and user behavior when it comes to filing submissions. In this regard a
Roslee Uyob   +2 more
doaj   +1 more source

Using XBRL for Sustainability Reporting under the European Green Deal [PDF]

open access: yesAudit Financiar, 2023
The European Green Deal brings into attention a new strategy to support the transition to a society that will meet the challenges of climate change and environmental degradation, improving the quality of life.
Mihaela ENACHI, Daniel BOTEZ
doaj   +1 more source

Introdução ao XBRL: nova linguagem para a divulgação de informações empresariais pela internet Introduction to XBRL: the new language for corporate disclosure throughout the internet

open access: yesCiência da Informação, 2006
O trabalho tem como objetivo analisar as principais características de divulgação de informações financeiras pela Internet, por meio da linguagem eletrônica XBRL eXtensible Business Reporting Language.
Edson Riccio   +3 more
doaj   +1 more source

Actuele ontwikkelingen rondom XBRL in de wereld [PDF]

open access: yesMAB, 2013
Steeds vaker wordt bedrijven gevraagd of verplicht om hun financiële bedrijfsresultaten digitaal te rapporteren. In veel gevallen wordt daarbij gekozen voor de rapportagestandaard XBRL (eXtensible Business Reporting Language).
H. Van Den Ende, Anna Gold
doaj   +3 more sources

eXtensible Business Reporting Language (XBRL) : Requirements and Challenges

open access: yesInternational Journal of Transformations in Business Management, 2022
This study seeks to study and discuss one of the most prominent information technologies of this era, the eXtensible Business Reporting Language (XBRL), which aims to provide financial reports electronically in a standard manner. This research presents a different view of what has featured in the studies related to this language by examining the ...
openaire   +1 more source

Using XBRL Technology to Extract Competitive Information from Financial Statements

open access: yesJournal of Intelligence Studies in Business, 2011
The eXtensible Business Reporting Language, or XBRL, is a reporting format for the automatic and electronic exchange of business and financial data. In XBRL every single reported fact is marked with a unique tag, enabling a full computer-based readout of
Dominik Ditter   +2 more
doaj   +1 more source

A Study of Accountant Required Skills to Have Efficient Participation in the Implementation of XBRL

open access: yesJournal the Winners, 2012
The role of the accountants in a business environment has been evolving over the years. Accountants need to have the implementation and maintenance skills of XBRL (extensible business reporting language) which is revolutionizing business reporting ...
Heshmatolah Asadizeidabadi
doaj   +1 more source

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