Results 41 to 50 of about 20,190,502 (129)

Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments

Journal of Accounting Research, Volume 64, Issue 2, Page 681-719, May 2026.
ABSTRACT I use the setting of generative AI (GenAI) to examine how processing tool interactivity affects investors’ self‐assessments of ability and willingness to invest. Although GenAI can help investors process financial information, I theorize that the interactive nature of GenAI blurs the boundaries between investors’ own abilities and those of ...
Joe Croom
wiley   +1 more source

An analysis of the eXtensible Business Reporting Language (XBRL) compliance by South African listed companies [PDF]

, 2021
: eXtensible Business Reporting Language (XBRL) is one of the main areas of technological innovation that are taking the accounting profession forward into the fourth Industrial Revolution (4IR).
Kulik, Yvette
core  

Does XBRL adoption increase financial information transparency in digital disclosure environment? Insights from emerging markets

International Journal of Information Management Data Insights
The eXtensible Business Reporting Language (XBRL) is one of the global-level business reporting standards that accommodates all firms to report financial affairs in a convenient manner.
Manaf Al-Okaily, Hani Alkayed, Aws Al-Okaily   +2 more
doaj   +1 more source

Reinforcement Learning‐Driven Enterprise Financial Management and Spatiotemporal Convolution Optimization Model

Engineering Reports, Volume 8, Issue 4, April 2026.
The proposed model showed stable improvements in key operational indicators, including funding cost, liquidity buffer, and operational efficiency. It also outperformed the baselines in metrics related to tail risk control, maximum drawdown, cash gaps, and compliance triggers, demonstrating superior robustness and internal control performance.
Qianqian Wang, Tong Zhang
wiley   +1 more source

SÜREKLİ GÜNCELLENEBİLEN KAPSAMLI BİR FİNANSAL VERİ TABANI ARACI OLARAK XBRL (EXTENSIBLE BUSINESS REPORTING LANGUAGE; GENİŞLEYEBİLİR İŞLETME RAPORLAMADİLİ) VE FİNANSAL RAPORLAMA ÜZERİNDEKİ ETKİSİNİN DEĞERLENDİRİLMESİ

Sosyal Ekonomik Araştırmalar Dergisi, 2009
Günümüzde birçok işletme finansal verilerini, kendi çalışanları, yatırımcılar, kredi verenler, finansal analistler, devlet ve diğer finansal bilgi kullanıcılarına kendi Web siteleri aracılığı ile sunmaktadırlar.
Ali Deran, Ayşe Gül Hati̇poğlu
doaj   +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, 2012
We conduct a field study to analyse the reasons why pioneers supported the introduction of the Extensible Business Reporting Language (XBRL) from its earliest days in Spain.
Susana Gago-Rodríguez, Tomás Escobar-Rodríguez, Tomás Escobar-Rodríguez, Tomás Escobar-Rodríguez, Susana Gago-Rodríguez, Susana Gago-Rodríguez   +5 more
doaj  

Leveraging Artificial Intelligence for ESG Reporting: A Case Study in the European Fashion Industry

Business Strategy and the Environment, Volume 35, Issue 3, Page 4521-4537, March 2026.
ABSTRACT The fashion industry in Europe has increasingly recognized the importance of Environmental, Social, and Governance (ESG) reporting as a key driver for sustainable development and transparency. As consumer awareness grows and regulatory frameworks evolve, companies are pressured to disclose their sustainability practices, ethical labor ...
Serena Strazzullo, Lucia Acampora, Livio Cricelli, Sara Ianniello, Maria Elena Nenni, Narinder Singh   +5 more
wiley   +1 more source

The Price of Trust: How CEO Behavioral Integrity Shapes the Cost of Equity Capital

International Review of Finance, Volume 26, Issue 1, March 2026.
ABSTRACT This study examines the relationship between CEO behavioral integrity (BI)—defined as the consistency between a leader's words and actions—and a firm's implied cost of equity capital (COEC). Drawing on the managerial style literature, we conceptualize BI as a distinct, communication‐based trait that reflects the credibility of executive ...
Hao Sun, Yuki Gong, Sing Lui So, Willa Li   +3 more
wiley   +1 more source

ADOPSI EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) DAN ASIMETRI INFORMASI PADA PERUSAHAAN PERBANKAN DI INDONESIA [PDF]

, 2020
Abstrak: Adopsi Extensible Business Reporting Language (XBRL) dan Asimetri Informasi Perusahaan Perbankan di Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh adopsi Extensible Business Reporting Language (XBRL) terhadap asimetri informasi ...
Hapsari, Bekti Dwi, Sukirno, Sukirno
core  

Does the adoption of extensible business reporting language impact the quality of financial reporting? The mediating role of the e-disclosure system

Business: Theory and Practice
The study aimed to demonstrate the mediating role of the e-disclosure system (E-DS) in the relationship between the extensible business reporting language (XBRL) and the quality of financial reporting (FRQ), for the Jordanian companies listed at the ...
Yaser Saleh Al Frijat
doaj   +1 more source