Results 1 to 10 of about 230 (145)
International Journal of Information Management Data InsightsThe eXtensible Business Reporting Language (XBRL) is one of the global-level business reporting standards that accommodates all firms to report financial affairs in a convenient manner.
Manaf Al-Okaily
exaly +3 more sources
XBRL technology adoption and consequences: A synthesis of theories and suggestions of future research [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: This study is an appraisal of XBRL existing literature to find out what exists and what is lacking in the literature regarding the incentives of XBRL adoption, and its consequences.
Hela Borgi
doaj +1 more source
Factors influencing the usage of XBRL tools [PDF]
Management Science Letters, 2021 This study established and empirically validated a model for predicting factors influencing users' behavioural intentions for using XBRL tools. This study explored the behavioural intention of using XBRL tools from the point of view of users by applying ...
Rawashdeh, Badi Salem, Rawashdeh, Awni
doaj +1 more source
Cogent Business & Management, 2023 The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including accountants, academics,
Hani Alkayed +3 more
doaj +1 more source
A Decade of XBRL Research in Accounting in Indonesia: A Literature Study
The Indonesian Journal of Accounting Research, 2021 XBRL research in Indonesia has only begun to show its existence after a decade of the presence of this technology, which is around 2010.
Arfah Habib Saragih +2 more
doaj +1 more source
Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily?
Foresight and STI Governance, 2023 Using the evidence from Malaysia this study aims to investigate how incentives for Extensible Business Reporting Language (XBRL) affect the relationship between the intention to use and user behavior when it comes to filing submissions. In this regard a
Roslee Uyob +2 more
doaj +1 more source
The effect of XBRL adoption on information symmetry in companies’ financial reports through knowledge management: Perceptions of employees of the Jordan securities commission [PDF]
Accounting, 2021 The aim of this study is to investigate the impact of XBRL adoption on information symmetry in the presence of knowledge management as a mediating variable.
Bani-Khalid, Tareq O. +2 more
doaj +1 more source
De beheersing van de XBRLrapportageketen [PDF]
MAB, 2008 XBRL is een standaard voor de uitwisseling van gegevens tussen computersystemen die wordt gebruikt om digitaal te rapporteren. Een groeiende groep van toezichthouders en overheden biedt mogelijkheden aan organisaties om hun gegevens in XBRL-formaat te ...
M Van Hilvoorde
doaj +3 more sources
The (in)correctness of financial reports in the ESEF format of selected Polish listed companies [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The purpose of this article is to determine whether Polish stock exchange issuers have correctly fulfilled the obligation to use XBRL tags in consolidated financial statements prepared in accordance with the new European Union requirement, i.e ...
Katarzyna Kobiela-Pionnier
doaj +1 more source
The behavioral intention to adopt XBRL in the accounting firms: Tunisian context [PDF]
Contabilitate şi Informatică de Gestiune, 2021 Research Question: What are the factors that influence the intention of Tunisian accounting firms to adopt the "XBRL" accounting information system? Motivation: The low level of awareness about XBRL adoption especially in developing countries and the ...
Helmi Hentati +2 more
doaj +1 more source