Results 31 to 40 of about 161 (134)
Extensible Business Reporting Language (XBRL): A Tool for Accounting Education in the 21st Century
Journal of Accounting, Finance and Auditing Studies, 2016 21st century education standards focus on 21st century skills, content knowledge and expertise. Technology advances such as eXtensible Business Reporting Language (XBRL) have revolutionized the way information is exchanged and the way business is conducted.
Faboyede, Samuel/S. +3 more
openaire +2 more sources
Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò +3 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
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 +2 more
wiley +1 more source
La comunicación de la información contable: de un lenguaje técnico a un lenguaje tecnológico
Revista Visión Contable, 2018 La contabilidad es conocida como el lenguaje de los negocios y, por tanto, comunica información a través de los estados financieros de propósito general. Como consecuencia de los avances tecnológicos, surge el eXtensible Business Reporting Language (XBRL)
Laura Ana Marcotrigiano Zoppi
doaj +1 more source
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
Journal of Accounting Research, Volume 64, Issue 3, Page 1375-1426, June 2026.ABSTRACT This paper provides descriptive evidence on how stock market participants use Generative Artificial Intelligence (GenAI) to process investment‐related information. Using a data set of 1.7 million stock‐related queries from one of China's largest GenAI platforms during the first half of 2024, we document that user queries address a wide range ...
FRANK ECKER, XITONG LI, YILAN LI, FAN WU
wiley +1 more source
aXBRL: Search of fraudulent XBRL instance documents with an Android app
SoftwareX, 2019 To apply the fuzzy support vector machines algorithm to the audit of XBRL (eXtensible Business Reporting Language) documents, sufficient data is unavailable. Thus, the objective of this study is coding a smartphone app named by aXBRL to provide such data.
G.Y. Sheu
doaj +1 more source
Caution Ahead: Numerical Reasoning and Look‐Ahead Bias in AI Models
Journal of Accounting Research, Volume 64, Issue 3, Page 1139-1188, June 2026.ABSTRACT Recent work within accounting and finance has highlighted that modern AI systems exhibit superhuman performance on a variety of foundational activities within these fields. However, the literature often does not provide economic rationale for why AI models seem to outperform, largely because these models are a black box.
BRADFORD LEVY
wiley +1 more source
O ESTADO DA ARTE DA PRODUÇÃO CIENTÍFICA SOBRE A LINGUAGEM XBRL (EXTENSIBLE BUSINESS REPORTING LANGUAGE) [PDF]
Revista Eletrônica de Sistemas de Informação, 2019 Esta pesquisa tem por objetivo analisar a produção científica internacional sobre a linguagem XBRL (Extensible Business Reporting Language). Trata-se de um tema recente, que foi desenvolvido como uma linguagem que ajuda a facilitar a harmonização internacional das práticas contábeis.
Leonardo Flach, Luísa Karam de Mattos
openaire +1 more source