Results 21 to 30 of about 161 (134)

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, Andini Soraya, Adang Hendrawan   +2 more
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

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

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

THE IMPACT OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) ON THE QUALITY OF FINANCIAL REPORTS

, 2022
Abstract 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. The study was applied on companies enlisted in Amman stock exchange.
openaire   +4 more sources

“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

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

MUDRA : 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

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