Results 31 to 40 of about 2,612 (154)

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti, Elettra Giulia Beatrice Bandi, Patrizia Tettamanzi   +2 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

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, Klaus Henselmann, Elisabeth Scherr   +2 more
doaj   +1 more source

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

The Role of Information Governance in Navigating the Impact of Big Data Analytics Capabilities on Sustainable Business Performance

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

Beyond Automation: AI and the Human Value of Sell‐Side Analysts

Journal of Accounting Research, EarlyView.
ABSTRACT We examine how analysts’ information acquisition and processing differ when analysts have access to AI resources, focusing on investment banks’ AI investments. We propose and test a two‐step framework, which is informed by in‐depth interviews with analysts.
Devin Shanthikumar, Il Sun Yoo
wiley   +1 more source

Does XBRL adoption increase financial information transparency in digital disclosure environment? Insights from emerging markets

International Journal of Information Management Data Insights
The eXtensible Business Reporting Language (XBRL) is one of the global-level business reporting standards that accommodates all firms to report financial affairs in a convenient manner.
Manaf Al-Okaily, Hani Alkayed, Aws Al-Okaily   +2 more
doaj   +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 . أسيوط
تستهدف 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, أ.م د. أحمد محمد الشهير سيد عمر, أ.م د. سامح عبد السلام مصطفى   +2 more
doaj   +1 more source

From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises

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