Results 21 to 30 of about 20,190,502 (129)

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

Journal 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, Roohallah Noori, Farshid Falatoon nejhad   +2 more
doaj   +1 more source

“We were the first to support a major is innovation”. Research into the motivations of spanish pioneers in XBRL

Revista de Contabilidad: Spanish Accounting Review, 2019
Mediante un estudio de campo se analizan las razones por las que determinados pioneros apoyaron la introducción del estándar Extensible Business Reporting Language (XBRL) desde sus comienzos en España.
Tomas Escobar-Rodriguez, Susana Gago-Rodríguez   +1 more
doaj   +1 more source

Extensible Business Reporting Language Technology Adoption and Diffusion—A Tripartite Evolutionary Game Perspective

Systems, 2023
The adoption and diffusion level of eXtensible Business Reporting Language (XBRL) technology among listed enterprises is an important indicator of the capital market‘s openness and efficiency degree.
Ding Pan, Yali Ji
doaj   +1 more source

Prerequisites of extensible Business Reporting Language (XBRL) implementation [PDF]

بررسی‌های حسابداری و حسابرسی, 2009
The internet and web technology have changed the way corporations communicate financial performance to stakeholders. Extensible Business Reporting Language (XBRL) is one of the web-based tools which recently are considered. Although, this technology have
Babak Sohrabi, Amir Khanlari
doaj  

Global Sustainability Reporting in the Automotive Industry via the eXtensible Business Reporting Language

Chemical Engineering Transactions, 2021
Sustainability measurement has become one of the most important topics for automotive manufacturers. The financial reporting practice has been faced with an increased digitization and standardization process, which was enabled by the either voluntary or ...
Árpád Tóth, Alex Suta
doaj   +1 more source

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti, Elettra Giulia Beatrice Bandi, Patrizia Tettamanzi   +2 more
wiley   +1 more source

When Does Top Management Team Diversity Matter in Large Organizations?

Journal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian, James M. Plečnik, Shan Wang   +2 more
wiley   +1 more source

On the Research Contribution of XBRL Literature - A Bibliometrics Analysis [PDF]

Eurasian Journal of Business and Economics, 2014
The purpose of this study is to investigate the research attributes and contribution of extensible Business Reporting Language (XBRL) literature in the past decade by employing bibliometrics analysis.
Hakan ERKUS, Victoria CHIU
doaj  

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

Journal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

Beyond Automation: AI and the Human Value of Sell‐Side Analysts

Journal of Accounting Research, EarlyView.
ABSTRACT We examine how analysts’ information acquisition and processing differ when analysts have access to AI resources, focusing on investment banks’ AI investments. We propose and test a two‐step framework, which is informed by in‐depth interviews with analysts.
Devin Shanthikumar, Il Sun Yoo
wiley   +1 more source