Results 61 to 70 of about 161 (134)
Future Potential of Intelligent Systems in Fiscal Oversight: A Systematic Review
Human Behavior and Emerging Technologies, Volume 2025, Issue 1, 2025.The way challenges are addressed across multiple areas of knowledge is currently being revolutionized by intelligent systems. These systems offer novel opportunities and viewpoints that deserve examination, particularly in the context of fiscal surveillance and control.
Pablo A. Quijano-Cabezas +4 more
wiley +1 more source
Accounting &Finance, Volume 64, Issue 3, Page 2403-2424, September 2024.Abstract Other comprehensive income (OCI) is often confusing for financial statement users and the International Accounting Standards Board has proposed new labelling to improve its presentation. Using an experimental method, we find that OCI labelling influences non‐professional investors' evaluation and judgements on financial performance.
Daifei (Troy) Yao +2 more
wiley +1 more source
Risk disclosures in annual reports and firms’ default risk
Journal of Corporate Accounting &Finance, Volume 35, Issue 3, Page 192-212, July 2024.Abstract This study examines how the length, content, and tone attributes of risk disclosures in a firm's 10‐K annual report relate to its default risk in the subsequent fiscal year. We find a significant association between specific attributes of risk disclosures and the default risk in the subsequent period. Using the 2008 financial crisis as a shock
Shunyao Jin +2 more
wiley +1 more source
Economics of Information Search and Financial Misreporting
Journal of Accounting Research, Volume 62, Issue 3, Page 1007-1065, June 2024.ABSTRACT I examine how investors’ search for different types of information affects managers’ reporting decisions. I distinguish investors’ search for information about firm fundamentals (“fundamental search”) from their search for information about managers’ incentives (“incentive search”). Based on a parsimonious model of misreporting, I predict that
JUNG MIN KIM
wiley +1 more source
The Utilization Ratio and Interoperability of Corporate-Level XBRL Classification Standard Elements in China. [PDF]
Comput Intell Neurosci, 2022 Song X, Ding Z, Liu C, Zhang Q.
europepmc +1 more source
Bridging skill gaps and creating future ready accounting and finance graduates: an exploratory study. [PDF]
F1000Res, 2021 Muthaiyah S, Phang K, Sembakutti S.
europepmc +1 more source
Teoria e prática para a adoção do XBRL - extensible business reporting language
, 2021 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 ...
Rossi, Thomas de, Schmidt, Paulo
openaire +1 more source
Academic Journal of Interdisciplinary Studies, 2021 In 2000, a freely available modern global framework to exchange and communicate business information among business systems has emerged and called the eXtensible Business Reporting Language (XBRL). The XBRL was designed to reduce differences in financial data presentation methods. The current study aimed mainly to find the feasibility of using the XBRL
openaire +2 more sources
The development of internet financial reporting publications: A concise of bibliometric analysis. [PDF]
Heliyon, 2021 Murdayanti Y, Khan MNAA.
europepmc +1 more source
Cogent Business & ManagementThe adaptation of modern technologies to serve economic decision-makers is regarded as an important factor for capital market development. Therefore, this study investigates foreign investors’ tendencies and stock market performance in Pre- and Post ...
Mohammad Mahmoud Humeedat
doaj +1 more source