Results 41 to 50 of about 249 (164)
Business Intelligence in Environmental Reporting Powered by XBRL
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014 Today, companies are handling increasing amounts of transactional data. This phenomenon commonly named as “Big Data”, has transformed from a vague description of massive corporate data to a household term that refers to not just volume but the diversity ...
Michal Hodinka +3 more
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Учёт. Анализ. Аудит, 2020 The issue of global transformation of the traditional format of accounting (financial) and non-financial reporting (in the form of PDF reports) into an interactive digital format of business reporting is relevant.
R. P. Bulyga, I. V. Safonova
doaj +1 more source
Issues 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
Accounting &Finance, Volume 65, Issue 3, Page 2649-2664, September 2025.ABSTRACT Using survey research, we investigate accountants' self‐rated knowledge of a variety of digital technologies (DTs). We find that accountants' self‐rated knowledge of established DTs is almost in line with IES2 requirements, but their self‐rated knowledge of emerging DTs is significantly below IES2 requirements. Of greater concern, we find that
Richard Busulwa +3 more
wiley +1 more source
Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization [PDF]
مطالعات تجربی حسابداری مالی, 2018 According to deficiencies of Iran's tax reporting on the one hand and the capabilities of the extensible Business Reporting Language (XBRL) on the other hand, this paper addresses the issue of feasibility of using Extensible Business Reporting Language ...
Gholamreza soleimany Amiri +2 more
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10‐K complexity, analysts' forecasts, and price discovery in capital markets
Accounting &Finance, Volume 65, Issue 2, Page 1159-1187, June 2025.Abstract This paper examines the behaviour of stock prices and analysts' earnings forecasts following firms' increasingly complex 10‐K filings. Our evidence suggests that greater information uncertainty outweighs greater analyst ability, and the net effect drives greater underreaction in analysts' earnings forecasts following the release of more ...
Jamie Diaz +2 more
wiley +1 more source
Discover SustainabilityPurpose This study aims to investigate the connections between the effective implementation of eXtensible Business Reporting Language (XBRL) and organizational, economic, technological, and cultural factors, specifically focusing on the mediating role of
Rasha Alghazzawi
doaj +1 more source
Revista de Administração Pública, 2007 O XBRL - eXtensible Business Report Language - é uma linguagem que está sendo implementada em vários países para divulgação das informações contábil-financeiras pela internet.
Orandi Moreira +2 more
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Future Potential of Intelligent Systems in Fiscal Oversight: A Systematic Review
Human Behavior and Emerging Technologies, Volume 2025, Issue 1, 2025.The way challenges are addressed across multiple areas of knowledge is currently being revolutionized by intelligent systems. These systems offer novel opportunities and viewpoints that deserve examination, particularly in the context of fiscal surveillance and control.
Pablo A. Quijano-Cabezas +4 more
wiley +1 more source
Introdução ao XBRL – nova linguagem para a divulgação de informações empresariais pela internet
Ciência da Informação, 2007 O trabalho tem como objetivo analisar as principais características de divulgação de informações financeiras pela Internet, por meio da linguagem eletrônica XBRL – eXtensible Business Reporting Language. Foram estudados a sua trajetória, estado da arte,
Edson Luiz Riccio +3 more
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