Results 21 to 30 of about 249 (164)

Using XBRL for Sustainability Reporting under the European Green Deal [PDF]

Audit Financiar, 2023
The European Green Deal brings into attention a new strategy to support the transition to a society that will meet the challenges of climate change and environmental degradation, improving the quality of life.
Mihaela ENACHI, Daniel BOTEZ
doaj   +1 more source

XBRL

Review 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, Pereira, José Veiga, Soares, Mário Manuel   +2 more
openaire   +2 more sources

بررسی ابعاد زبان گزارشگری XBRL و سطوح پذیرش آن [PDF]

پژوهش حسابداری, 2016
امروزه زبان گزارشگری کسب‌و‌کار توسعه‌پذیر (XBRL) 1 به‌عنوان یک انقلاب در گزارشگری مالی تلقی می‌شود که باعث کاهش هزینه تولید، کاهش میزان خطا و دسترسی سریع‌تر و آسان‌‌تر به اطلاعات و افزایش ویژگی کیفی مربوط بودن اطلاعات جهت استفاده تولیدکنندگان و استفاده ...
مهناز نوجوان, مهدی محمدی, مهدی فیل سرایی   +2 more
doaj   +1 more source

“We were the first to support a major is innovation”. Research into the motivations of spanish pioneers in XBRL

Revista de Contabilidad: Spanish Accounting Review, 2019
Mediante un estudio de campo se analizan las razones por las que determinados pioneros apoyaron la introducción del estándar Extensible Business Reporting Language (XBRL) desde sus comienzos en España.
Tomas Escobar-Rodriguez, Susana Gago-Rodríguez   +1 more
doaj   +1 more source

On the Research Contribution of XBRL Literature - A Bibliometrics Analysis [PDF]

Eurasian Journal of Business and Economics, 2014
The purpose of this study is to investigate the research attributes and contribution of extensible Business Reporting Language (XBRL) literature in the past decade by employing bibliometrics analysis.
Hakan ERKUS, Victoria CHIU
doaj  

Analisis pengaruh XBRL terhadap kinerja perusahaan di India

Jurnal Ekonomi dan Bisnis, 2018
Penelitian ini bertujuan untuk menganalisis pengaruh adopsi XBRL terhadap kinerja perusahaan, khususnya Return on Assets (ROA) sebagai ukuran kinerja akuntansi dan Market to Book Ratio (MTB) sebagai ukuran kinerja pasar.
Farisan Wanaputra, Siti Nurwahyuningsih Harahap   +1 more
doaj   +1 more source

XBRL een katalysator voor continuous auditing? [PDF]

MAB, 2008
XBRL en Continuous Auditing zijn twee onderwerpen die momenteel binnen het vakgebied auditing in de schijnwerpers staan. Ontwikkelingen in fi nanciële markten en het bedrijfsleven, zoals de toenemende interesse voor en ontwikkeling van Continuous ...
M Mashale
doaj   +3 more sources

Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò, Serena Santis, Alberto Incollingo, Paolo Tartaglia Polcini   +3 more
wiley   +1 more source

When Does Top Management Team Diversity Matter in Large Organizations?

Journal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian, James M. Plečnik, Shan Wang   +2 more
wiley   +1 more source

Narratives Contextualizing Numeric Disclosures: Insights From Earnings Calls

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We investigate how narrative disclosures during earnings conference calls (ECCs) provide context for quantitative numeric disclosures in quarterly earnings releases, enhancing their informativeness. Drawing on a large sample of 34,918 quarterly ECCs from 1621 US‐listed firms from 2007 to 2020, we extract interpretable textual attributes—such ...
Imelda Taraj, Ranik Raaen Wahlstrøm
wiley   +1 more source