Results 41 to 50 of about 2,612 (154)

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

Qualitative Accounting Research: Special Issue on New Directions and Emerging Contexts

Accounting &Finance, EarlyView.
ABSTRACT This special issue highlights the continuing vitality, relevance, and diversity of qualitative accounting research within Accounting and Finance. Building on the foundation established by the journal's 2019 special issue on qualitative accounting research, this special issue explores how qualitative methods can illuminate accounting as it is ...
Conor Clune, Ralph Kober, Paul Thambar
wiley   +1 more source

Sustainability reporting through XML- and XBRL-based approaches

, 2010
The paper moving from literature background and doctrinal sources recognition analyzes the possibility of better addressing the firms’ sustainability (or social) reporting process using XML- and XBRL-based tools. The plan of the present study is to first
DE NICOLA, MANUEL
core   +1 more source

Relative Peer Quality and 10‐K Readability

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT This study examines the impact of the relative managerial quality of executives’ compensation peers on the readability of narrative disclosures in focal firms’ 10‐K reports. We use the fraction of peers with greater managerial ability scores than the reporting firm to measure the reporting firm's relative peer quality (RPQ).
Xiaohua (Stephen) Wu, Yuyu Zhang, Elisabeth Sinnewe   +2 more
wiley   +1 more source

A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework

Corporate Social Responsibility and Environmental Management, Volume 33, Issue 5, Page 6636-6648, September 2026.
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, Manuela D'Eusanio, Luigia Petti   +2 more
wiley   +1 more source

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

Corporate Social Responsibility and Environmental Management, Volume 33, Issue 5, Page 6484-6507, September 2026.
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

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments

Journal of Business Finance &Accounting, Volume 53, Issue 4, Page 1357-1381, August 2026.
ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier, Clay Partridge, Catherine Shakespeare   +2 more
wiley   +1 more source

Importance of XBRL [PDF]

, 2010
Este artículo es un recorrido por la historia del XBRL, cómo surgió y cómo ha sido su evolución, igualmente permite observar las ventajas que otorga a los usuarios, emisores y reguladores.
Quintero Balaguera, Pedro Fernando
core  

The mediating role of regulations in the effectiveness of XBRL in emerging markets: the case of Jordan

Discover Sustainability
Purpose 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

Redacted Disclosures and Bank Loan Contract Terms

Journal of Corporate Accounting &Finance, Volume 37, Issue 3, Page 202-212, July 2026.
ABSTRACT We investigate the impact of redacting disclosures on bank loan contracts. Our findings indicate that firms that redact information have loans with significantly higher spreads, shorter maturities, and more restrictive covenants and face a greater likelihood they will be required to post collateral compared to firms that do not redact ...
Karel Hrazdil, Jiyuan Li, Yuzeng Li
wiley   +1 more source