Results 31 to 40 of about 20,190,502 (129)
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
Qualitative Accounting Research: Special Issue on New Directions and Emerging Contexts
Accounting &Finance, EarlyView.ABSTRACT This special issue highlights the continuing vitality, relevance, and diversity of qualitative accounting research within Accounting and Finance. Building on the foundation established by the journal's 2019 special issue on qualitative accounting research, this special issue explores how qualitative methods can illuminate accounting as it is ...
Conor Clune, Ralph Kober, Paul Thambar
wiley +1 more source
Relative Peer Quality and 10‐K Readability
Journal of Business Finance &Accounting, EarlyView.ABSTRACT This study examines the impact of the relative managerial quality of executives’ compensation peers on the readability of narrative disclosures in focal firms’ 10‐K reports. We use the fraction of peers with greater managerial ability scores than the reporting firm to measure the reporting firm's relative peer quality (RPQ).
Xiaohua (Stephen) Wu +2 more
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
Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media
Corporate Social Responsibility and Environmental Management, Volume 33, Issue 5, Page 6484-6507, September 2026.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
Introdução ao XBRL – nova linguagem para a divulgação de informações empresariais pela internet
Ciência da Informação, 2007 O trabalho tem como objetivo analisar as principais características de divulgação de informações financeiras pela Internet, por meio da linguagem eletrônica XBRL – eXtensible Business Reporting Language. Foram estudados a sua trajetória, estado da arte,
Edson Luiz Riccio +3 more
doaj
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
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
Narratives Contextualizing Numeric Disclosures: Insights From Earnings Calls
Journal of Business Finance &Accounting, Volume 53, Issue 3, Page 1263-1286, June 2026.ABSTRACT We investigate how narrative disclosures during earnings conference calls (ECCs) provide context for quantitative numeric disclosures in quarterly earnings releases, enhancing their informativeness. Drawing on a large sample of 34,918 quarterly ECCs from 1621 US‐listed firms from 2007 to 2020, we extract interpretable textual attributes—such ...
Imelda Taraj, Ranik Raaen Wahlstrøm
wiley +1 more source
USING EXTENSIBLE BUSINESS REPORTING LANGUAGE [PDF]
, 2009 V diplomskem delu smo predstavili uporabo jezika za poslovno poročanj - eXtensible Business Reporting Language. Opisali smo XBRL specifikacijo in predstavili XBRL taksonomijo in primerek dokumenta.
Kovačević, Melisa
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