Results 11 to 20 of about 266 (163)

A proposed Framework for Integrating XBRL and Blockchain to Improve Financial Reporting Transparency and Integrity: XBRL Chain [PDF]

open access: yesالمجلة 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

Teknologi Informasi Berbasis XBRL Dan Potensi Peningkatan Kualitas Pengungkapan

open access: yesJAS (Jurnal Akuntansi Syariah), 2021
Various countries globally have widely used eXtensible Business Reporting Language (XBRL) technology for the financial reporting of public companies. However, studies on the sophistication of XBRL technology and its potential for improving the quality of
Hendra Tanjung
doaj   +1 more source

The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry

open access: yesJurnal 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
doaj   +1 more source

أثر تطبيق لغة تقارير الأعمال الموسعة XBRL على قرارات الاستثمار في الأسهم: دراسة تجريبية [PDF]

open access: yesMaǧallaẗ 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
doaj   +1 more source

Koszty oraz uwarunkowania implementacji XBRL jako standardu raportowania finansowego na rynkach kapitałowych [PDF]

open access: yesZeszyty 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
doaj   +1 more source

Use of the XBRL Language: potential benefits to brazilian companies

open access: yesInternational 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
doaj   +1 more source

aXBRL: Search of fraudulent XBRL instance documents with an Android app

open access: yesSoftwareX, 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

XBRL reporting standard: implementation issues

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2020
The advent of electronic reporting has necessitated the use of a universal reporting standard. One of the trends in reporting development is the use of the popular XBRL format in most countries of the world.
O.V. Vakun   +3 more
doaj   +1 more source

XBRL

open access: yesReview of Business and Legal Sciences, 2017
O movimento de afirmação eXtensible Business Reporting Language (XBRL), como padrão para a preparação e difusão dos relatórios financeiros e outras publicações empresariais, foi encabeçado pelo American lnstitute of Certified Public Accountants (AICPA) em conjunto com aproximadatnente outras 30 organizações.
Mota, Carlos Filipe   +2 more
openaire   +2 more sources

XBRL - Is it Time? [PDF]

open access: yesIssues in Informing Science and Information Technology, 2010
Introduction Information & Communication Technologies (ICT) educators are generally hesitant to embrace unproven technologies as part of an ICT curriculum (Gillard, Bailey, & Nolan, 2008). This caution has been hard-learnt and reflects the wisdom of experience.
Kathleen Boyer-Wright   +2 more
openaire   +1 more source

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