Results 51 to 60 of about 20,190,502 (129)
The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility
Scientific Annals of Economics and Business, 2018 This paper proposes a measurement method for assessing the extent to which the XBRL digital standard eXtensible Business Reporting Language can assist firms in implementing their reporting when applying EMAS The EU Eco-Management and Audit Scheme.
Muñoz Francisco Flores +3 more
doaj +1 more source
Does Bidder Complexity Affect Market Reactions to M&A Decisions?
International Review of Finance, Volume 26, Issue 1, March 2026.ABSTRACT We examine whether and how bidder complexity influences investor reactions to merger and acquisition (M&A) announcements. Using an established measure of complexity, we find a significant positive relationship between acquiring firm complexity and cumulative abnormal returns (CAR).
Rajib Chowdhury, John A. Doukas
wiley +1 more source
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
doaj +1 more source
دور لغة XBRL في تخفيض عدم التماثل في المعلومات: دراسة تطبيقية على الشركات المقيدة بسوق الأسهم السعودية [PDF]
المجلة العلمية لكلية التجارة . أسيوطتستهدف 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 +2 more
doaj +1 more source
Following the blind? Database coding policies and the case of IFRS noncompliance
Contemporary Accounting Research, Volume 42, Issue 4, Page 2614-2645, Winter 2025.Abstract We present a case illustrating the pitfalls of insufficient disclosure of commercial databases' coding policies. We replicate the finding in the literature that a nontrivial percentage of firms mandated to adopt IFRS ignore this obligation. Specifically, Pownall and Wieczynska (2018, Contemporary Accounting Research, 35(2), 1029–1066) report ...
Sara Alsarghali +3 more
wiley +1 more source
THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD [PDF]
More and more enterprises, especially the listed companies, have adopted newaccounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI),manifesting interest for publishing financial reports using a standard format able to ...
Vasile Florescu, Catalin Georgel Tudor
core
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 +3 more
wiley +1 more source
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 +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 +2 more
doaj +3 more sources
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 +3 more
wiley +1 more source