Results 71 to 80 of about 161 (134)

A Comprehensive Study on the Effect of XBRL-Adopted Financial Reporting on the Sensitivity of Executive Compensation Performance: A Multi-Dimensional Perspective

IEEE Access, 2018
XBRL is an extensible business reporting language. XBRL-adopted financial reporting has been increasingly becoming prevalent in the field of financial accounting information.
Feng Qi, Mengli Zhu, Qingqi Long
doaj   +1 more source

Intelligent financial fraud detection practices in post-pandemic era. [PDF]

Innovation (Camb), 2021
Zhu X, Ao X, Qin Z, Chang Y, Liu Y, He Q, Li J.   +6 more
europepmc   +1 more source

Isomorphic pressures and XBRL adoption: a meta-analysis with economic level as a moderator

Cogent Business & Management
This study aims to examine the impact of isomorphic pressures (coercive, normative, and mimetic) on the adoption of eXtensible Business Reporting Language (XBRL), with the economic level as a moderator.
Mona Permatasari Mokodompit, Bambang Subroto, Sutrisno T., Imam Subekti   +3 more
doaj   +1 more source

Requirements for Auditor Reporting on the Single European Format of Financial Statements [PDF]

Audit Financiar
For the proper functioning of the capital markets it is essential to provide users faithful and relevant information, about the company financial position, its performance, and cash-flows, which to be available in time for the decision-making process. In
Daniel BOTEZ, Mihaela ENACHI
doaj   +1 more source

Does government institutional reform deter corporate tax evasion? Evidence from China. [PDF]

PLoS One, 2022
Xu J, Zhu M, Song S, Wu Y.
europepmc   +1 more source

THEORY AND PRACTICE FOR THE ADOPTION OF XBRL - EXTENSIBLE BUSINESS REPORTING LANGUAGE

, 2011
The standardization of information has increasingly the relevance in an environment of globalization. The adoption of international standards of accounting data by the International Accounting Standards Board (IASB), International Financial Reporting Standards (IFRS), raises the need to adopt a common language in the exchange of financial information ...
de Rossi, Thomas, Schmidt, Paulo
openaire   +1 more source

Research opportunities in the regulatory aspects of electronic markets. [PDF]

Electron Mark, 2022
Clarke R.
europepmc   +1 more source

Open and Clarified Process of Compatibility Standards for Promoting Data Exchange. [PDF]

Rev Socionetwork Strateg, 2021
Fukami Y.
europepmc   +1 more source

The mediating role of regulations in the effectiveness of XBRL in emerging markets: the case of Jordan

Discover Sustainability
Purpose This study aims to investigate the connections between the effective implementation of eXtensible Business Reporting Language (XBRL) and organizational, economic, technological, and cultural factors, specifically focusing on the mediating role of
Rasha Alghazzawi
doaj   +1 more source

XBRL Standard for Financial Reporting in Croatia: Current State and Perspectives

Business Systems Research, 2015
Background: Harmonization and standardization is becoming important among regulators and business community. XBRL has entered the global stage as a financial reporting standard.
Gostimir Dejan
doaj   +1 more source