Results 11 to 20 of about 2,612 (154)
E-government adoption process: XBRL adoption in HM revenue and customs and companies house [PDF]
, 2011 The last two decades have seen an evolution of Information and Communication Technology (ICT) capabilities in the public sector which facilitates the adoption of several IT innovations.
Mousa, Rania
core +7 more sources
A proposed Framework for Integrating XBRL and Blockchain to Improve Financial Reporting Transparency and Integrity: XBRL Chain [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2022 The research aims to use the blockchain technology to ensure thedistribution of XBRL content to a decentralized peer- to-peer networkwhile maintaining the authority of the government toward the wholedata.
Asmaa Serag
doaj +1 more source
Koszty oraz uwarunkowania implementacji XBRL jako standardu raportowania finansowego na rynkach kapitałowych [PDF]
Zeszyty Teoretyczne Rachunkowości, 2018 Koszty oraz uwarunkowania implementacji XBRL jako standardu raportowania finansowego na rynkach kapitałowych Celem artykułu jest identyfikacja kosztów oraz uwarunkowań implementacji XBRL jako standardu raportowania finansowego na rynkach kapitałowych ...
Katarzyna Klimczak
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Jurnal Dinamika Akuntansi dan Bisnis, 2021 This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019.
Tri Utami Lestari +2 more
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أثر تطبيق لغة تقارير الأعمال الموسعة XBRL على قرارات الاستثمار في الأسهم: دراسة تجريبية [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2021 هدف البحث إلى القاء الضوء على عرض التقارير المالية الکترونياً بلغة تقارير الأعمال الموسعة (XBRL)، وتحديد أثر عرض التقارير المالية الکترونياً بلغة تقارير الأعمال الموسعة (XBRL) على قرارات الاستثمار في الأسهم، وتحديد ما أذا کان عرض التقارير المالية ...
محمد خميس بدر بدوي
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Use of the XBRL Language: potential benefits to brazilian companies
International Journal of Innovation, 2023 Objective of the study: the general objective of this paper was to verify what the perceived benefits and difficulties are in using the XBRL language to communicate financial information to the market.
Cecília Moraes Santostaso Geron +2 more
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aXBRL: Search of fraudulent XBRL instance documents with an Android app
SoftwareX, 2019 To apply the fuzzy support vector machines algorithm to the audit of XBRL (eXtensible Business Reporting Language) documents, sufficient data is unavailable. Thus, the objective of this study is coding a smartphone app named by aXBRL to provide such data.
G.Y. Sheu
doaj +1 more source
Digitalization of Financial Reporting Through XBRL and the Cost of Equity
The Indonesian Accounting Review, 2022 This study aims to explore the relation between the pre and post adoption of the Extensible Business Reporting Language (XBRL) adoption and the cost of equity capital in Indonesian-listed firms.
Valentina Tohang, Silvi Lusiana
doaj +1 more source
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
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Systems, 2023 The adoption and diffusion level of eXtensible Business Reporting Language (XBRL) technology among listed enterprises is an important indicator of the capital market‘s openness and efficiency degree.
Ding Pan, Yali Ji
doaj +1 more source