Results 21 to 30 of about 2,449 (159)

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

Visualizing basic accounting flows : does XBRL + model + animation = understanding? [PDF]

open access: yes, 2010
The usefulness of XBRL (eXtensible Business Reporting Language) in facilitating efficient data sharing is clear, but widespread use of XBRL also promises to support more effective analysis processes.
Bourne, Amy   +2 more
core   +2 more sources

Readiness of Accountans in XBRL [PDF]

open access: yes, 2023
The study aims to determine management's understanding of Extensible Business Reporting Language (XBRL) and investigate the extent to which companies are prepared to adopt Extensible Business Reporting Language (XBRL) as a form of internet-based ...
Ikhlash, Muhammad   +3 more
core   +2 more sources

XBRL: Facilitador da Divulgação do Relato Financeiro [PDF]

open access: yes, 2010
Os aspectos culturais, económicos e políticos têm influenciado as práticas contabilísticas a nível mundial, originando diferentes normativos nos diversos países.
Coutinho, Rui, Santos, Carlos
core   +2 more sources

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

XBRL technology adoption and consequences: A synthesis of theories and suggestions of future research [PDF]

open access: yesContabilitate 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

Users’ Perspective of Extensible Business Reporting Language (XBRL) in India

open access: yesMUDRA : Journal of Finance and Accounting, 2017
There has been a paradigm shift in financial reporting after the introduction of Extensible Business Reporting Language (XBRL). XBRL is a language for electronic communication of business and financial data. The Ministry of Corporate Affairs of Government of India has mandated e-filing of annual reports for certain class of companies in XBRL format ...
S. Raghavendra Raju, B. Mahadevappa
openaire   +2 more sources

A Decade of XBRL Research in Accounting in Indonesia: A Literature Study

open access: yesThe 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

Investigating the Impact of Implementing XBRL on the Financial Analysts` Behavior in Iran Using Structural Equations Modeling [PDF]

open access: yesJournal of Asset Management and Financing, 2018
Inadequate and inefficient provision of information in the last three decades has resulted in some problems in global financial markets. As a result, XBRL international standard preparation was proposed as a solution for financial reporting to associante
Seyed kazem Chavoshi   +2 more
doaj   +1 more source

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