Extensible business reporting language: an interpretive investigation of the democratisation of financial reporting [PDF]
, 2011 Computer and telecommunications technologies are commonly thought to provide solutions to the quantitative and qualitative demands on modern financial reporting.
Smith, Barry Peter
core +6 more sources
Using XBRL for Sustainability Reporting under the European Green Deal [PDF]
Audit 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
Using XBRL Technology to Extract Competitive Information from Financial Statements
Journal 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
THE IMPACT OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) ON THE QUALITY OF FINANCIAL REPORTS
, 2022 The aim of this research is to study the impact of extensible business reporting language (XBRL) on the quality of financial reports in companies enlisted in Amman. Stock exchange the analytical descriptive method was used questionnaire through.
Dr. SHAHER FALAH AL-AROUD +1 more
core +1 more source
A Study of Accountant Required Skills to Have Efficient Participation in the Implementation of XBRL
Journal 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
Digitalization of Financial Reporting Through XBRL and the Cost of Equity
The Indonesian Accounting Review, 2022 This study aims to explore the relation between the pre and post adoption of the Extensible Business Reporting Language (XBRL) adoption and the cost of equity capital in Indonesian-listed firms.
Valentina Tohang, Silvi Lusiana
doaj +1 more source
A Decade of XBRL Research in Accounting in Indonesia: A Literature Study
The Indonesian Journal of Accounting Research, 2021 XBRL research in Indonesia has only begun to show its existence after a decade of the presence of this technology, which is around 2010.
Arfah Habib Saragih +2 more
doaj +1 more source
XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations
Studies and Scientific Researches: Economics Edition, 2010 The simplification of the transfer of the information from financial statements to the users from different countries, its understanding and correct interpretation before taking decisions require the global unification of the accounting language to ...
Mihaela Enachi
doaj +1 more source
XBRL technology adoption and consequences: A synthesis of theories and suggestions of future research [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: This study is an appraisal of XBRL existing literature to find out what exists and what is lacking in the literature regarding the incentives of XBRL adoption, and its consequences.
Hela Borgi
doaj +1 more source