Results 91 to 100 of about 2,612 (154)
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
CSR REPORTING AND XBRL STANDARD ALIGNMENT DECISIVE FOR THE FUTURE OF FINANCE AND ACCOUNTING
Acta Universitatis Lodziensis. Folia Oeconomica, 2014 This paper concentrates on the current trend in companies reporting concerning the publication of a satellite report on CSR and the possibilities of its inclusion into XBRL system as one of the principal issues decisive for the future of finance and ...
Justyna Fijałkowska
doaj
Management disclosure of risk factors and COVID-19. [PDF]
Financ Innov, 2023 Loughran T, McDonald B.
europepmc +1 more source
XBRL from audit companies' perspective [PDF]
, 2013 The main objective of this study is to find out how XBRL will affect big audit companies. Purpose is to find out first of all, why audit companies are involved in developing XBRL and secondly, what are the main outcomes of XBRL for these companies. Also,
Suosalo, Sonja
core
, 2011 Tato práce zkoumá a shrnuje datový standard XBRL. V práci jsou přiblíženy nejdůležitější taxonomie a instituce, které se podílí na vývoji a přijetí XBRL ve světě jako formátu pro vykazování finančních i nefinančních informací.
Najmanová, Veronika
core +2 more sources
Prerequisites of extensible Business Reporting Language (XBRL) implementation [PDF]
بررسیهای حسابداری و حسابرسی, 2009 The internet and web technology have changed the way corporations communicate financial performance to stakeholders. Extensible Business Reporting Language (XBRL) is one of the web-based tools which recently are considered. Although, this technology have
Babak Sohrabi, Amir Khanlari
doaj
Biomanufacturing readiness levels [BRL]-A shared vocabulary for biopharmaceutical technology development and commercialization. [PDF]
Biotechnol Bioeng, 2022 Kedia SB +9 more
europepmc +1 more source
Alternatives for Storing and Validating XBRL Data [PDF]
, 2019 The purpose of this article is to explore the alternatives for storing and validating data in Extensible Business Reporting Language (XBRL) format. The article gives a brief overview of XBRL and the most common components, the history of XBRL and the ...
Belev, Ivan
core +1 more source
An XBRL Taxonomy for Insiders’ Information in Public Company’s Annual Report
, 2007 將企業資訊以企業報告的方式揭露常被用來減輕投資者與公司內部人之間資訊不對稱的問題。但是，傳統的電子報告格式如：PDF、Word以及HTML等，雖然易於閱讀卻難以執行分析。 可延伸企業報導語言（XBRL）運用可延伸標記語言（XML）之技術以及用分類標準（taxonomy）對企業報告之內容做出定義，進而能夠加速企業報告相關資訊的準備、發布、以及分析。目前為止，由XBRL國際協會所認可或通過的分類標準以及台灣有關XBRL分類標準之研究都是著重於財務報表相關資訊。然而，若要完整的解讀一間公司的經營成果 ...
Wang, Hua-Peng, 王化鵬
core
Impact of XBRL Technology Implementation on Information Asymmetry in Indonesia’s Capital Market
Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi)This research aims to examine whether the publication of financial statements in XBRL format could reduce the level of information asymmetry, measured by the bid-ask spread, in Indonesia’s capital market over eight years of its implementation ...
Aldika Wahyudi, Dyah Anggraini
doaj +1 more source