Results 51 to 60 of about 161 (134)

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  

دور لغة XBRL في تخفيض عدم التماثل في المعلومات: دراسة تطبيقية على الشركات المقيدة بسوق الأسهم السعودية [PDF]

المجلة العلمية لكلية التجارة . أسيوط
تستهدف الدراسة التعرف على دور لغة تقارير الأعمال eXtensible Business Reporting Language (XBRL) في تخفيض عدم التماثل في المعلومات في سوق الأسهم السعودية، واستكشاف مدى تأثير نوع القطاع الذي تنتمي إليه الشركة على العلاقة بين استخدام XBRL وظاهرة عدم التماثل ...
أ. زينب فاروق محمود, أ.م د. أحمد محمد الشهير سيد عمر, أ.م د. سامح عبد السلام مصطفى   +2 more
doaj   +1 more source

Taxonomy of Financial Reporting in the Context of Digitalization of the Economy: Domestic and International Analysis Scientific Research

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., Hyk Vasyl, Mykytyuk Nataliya, Vysochan Olha O.   +3 more
doaj   +1 more source

Does the linguistic complexity of annual reports affect the corporate leasing decision?

Journal of Financial Research, Volume 48, Issue 4, Page 1700-1737, Winter 2025.
Abstract Using a sample of 94,697 US firm‐year observations from 1994 to 2017, we document that annual report complexity is positively and significantly associated with a firm's operating lease ratio. In addition, we find that financially constrained and weakly governed firms with complex financial reports lease more. Finally, by employing a difference‐
Danlin Chi, Hasibul Chowdhury, Nicolas Eugster, Jiayi Zheng   +3 more
wiley   +1 more source

Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting?

Business Strategy and the Environment, Volume 34, Issue 6, Page 7897-7924, September 2025.
ABSTRACT This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow
Sarfraz Nazir, Federica Doni, Alessandro Capocchi, Amna Sarfraz   +3 more
wiley   +1 more source

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

Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand

Accounting &Finance, Volume 65, Issue 3, Page 2649-2664, September 2025.
ABSTRACT Using survey research, we investigate accountants' self‐rated knowledge of a variety of digital technologies (DTs). We find that accountants' self‐rated knowledge of established DTs is almost in line with IES2 requirements, but their self‐rated knowledge of emerging DTs is significantly below IES2 requirements. Of greater concern, we find that
Richard Busulwa, Jacqueline Birt, Adrian Gepp, Grainne Oates   +3 more
wiley   +1 more source

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, Tania Atehortúa Castrillón, Carlos Eduardo Castaño Rios   +2 more
doaj   +3 more sources

Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies

Jurnal Dinamika Akuntansi dan Bisnis
This 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
doaj   +1 more source