Results 51 to 60 of about 2,449 (159)
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2023 A clear manifestation of the technological revolution 4.0 in the context of digitalization of the economy is the use of digital, electronic, or IT-oriented versions of financial reporting.
Vysochan Oleh S. +3 more
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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
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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 +5 more
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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.
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El sector financiero en Colombia tras la implementación del XBRL como herramienta de control
Panorama Económico, 2019 El Extensible Business Reporting Language – XBRL llegó al sector financiero colombiano a partir de las obligaciones generadas por la Superintendencia Financiera durante los años 2015 y 2016, situaciones que llevaron a que este grupo de entidades fueran ...
Julián Esteban Zamarra Londoño +2 more
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Business: Theory and PracticeThe 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
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Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies
Jurnal Dinamika Akuntansi dan BisnisThis study aims to examines the influence of adoption of extensible business reporting language (XBRL) and corporate governance (CG) on financial reporting timeliness.
Wahdan Arum Inawati, Adinda Noor Azizah
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Teoria e prática para a adoção do XBRL - extensible business reporting language
ConTexto, 2011 padronização da informação tem cada vez mais relevância em um entorno crescente de internacionalização. A adoção de padrões internacionais de divulgação contábeis, dados pela International Accounting Standards Board (IASB) e pela International Financial Reporting Standards (IFRS), coloca a necessidade de adotar uma linguagem comum no intercâmbio de ...
de Rossi, Thomas, Schmidt, Paulo
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Status Quo and Potential of XBRL for Business and Information Systems Engineering [PDF]
, 2011 The paper examines the current state of research as regards the eXtensible Business Reporting Language (XBRL) by using the literature review methodology. The results showthat an empiricalquantitative research design is used most of the time.
Felden, Carsten +2 more
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Reporting and Sharing Financial Information with XBRL [PDF]
, 2010 In less than a decade, XBRL (eXtensible Business Reporting Language) has become a standard for reporting financial data in an XML format. This paper is an introduction to XBRL, the technical documents needed to accomplish the reporting, potential ...
Casselman, Chad, Stamey Jr., John W.
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