Results 31 to 40 of about 266 (163)
Readiness of Accountans in XBRL
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS, 2023 The study aims to determine management's understanding of Extensible Business Reporting Language (XBRL) and investigate the extent to which companies are prepared to adopt Extensible Business Reporting Language (XBRL) as a form of internet-based financial reporting for internal and inter-organizational use of the Technological-Organizational ...
Muhammad Ikhlas +3 more
openaire +1 more source
A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli +2 more
wiley +1 more source
Using XBRL Technology to Extract Competitive Information from Financial Statements
Journal of Intelligence Studies in Business, 2011 The eXtensible Business Reporting Language, or XBRL, is a reporting format for the automatic and electronic exchange of business and financial data. In XBRL every single reported fact is marked with a unique tag, enabling a full computer-based readout of
Dominik Ditter +2 more
doaj +1 more source
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 +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 +2 more
wiley +1 more source
دور لغة XBRL في تخفيض عدم التماثل في المعلومات: دراسة تطبيقية على الشركات المقيدة بسوق الأسهم السعودية [PDF]
المجلة العلمية لكلية التجارة . أسيوطتستهدف الدراسة التعرف على دور لغة تقارير الأعمال eXtensible Business Reporting Language (XBRL) في تخفيض عدم التماثل في المعلومات في سوق الأسهم السعودية، واستكشاف مدى تأثير نوع القطاع الذي تنتمي إليه الشركة على العلاقة بين استخدام XBRL وظاهرة عدم التماثل ...
أ. زينب فاروق محمود +2 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
Sustainable Development, EarlyView.ABSTRACT We explore how information governance (IG) orchestrates big data analytics capabilities' (BDAC) impact on sustainable business performance (BP) and facilitates organizational readiness for digital sustainability reporting under the European Sustainability Reporting Standards (ESRS).
Jekaterina Novicka, Tatjana Volkova
wiley +1 more source
Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs
Journal of Accounting Research, EarlyView.ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley +1 more source
Abacus, EarlyView.This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley +1 more source