Results 51 to 60 of about 266 (163)

Leveraging Artificial Intelligence for ESG Reporting: A Case Study in the European Fashion Industry

Business Strategy and the Environment, Volume 35, Issue 3, Page 4521-4537, March 2026.
ABSTRACT The fashion industry in Europe has increasingly recognized the importance of Environmental, Social, and Governance (ESG) reporting as a key driver for sustainable development and transparency. As consumer awareness grows and regulatory frameworks evolve, companies are pressured to disclose their sustainability practices, ethical labor ...
Serena Strazzullo, Lucia Acampora, Livio Cricelli, Sara Ianniello, Maria Elena Nenni, Narinder Singh   +5 more
wiley   +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, 2012
We conduct a field study to analyse the reasons why pioneers supported the introduction of the Extensible Business Reporting Language (XBRL) from its earliest days in Spain.
Susana Gago-Rodríguez, Tomás Escobar-Rodríguez, Tomás Escobar-Rodríguez, Tomás Escobar-Rodríguez, Susana Gago-Rodríguez, Susana Gago-Rodríguez   +5 more
doaj  

XBRL as a Digital Reporting Format for Economic Entities: International Experience and Russian Practice Abstract

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

The Price of Trust: How CEO Behavioral Integrity Shapes the Cost of Equity Capital

International Review of Finance, Volume 26, Issue 1, March 2026.
ABSTRACT This study examines the relationship between CEO behavioral integrity (BI)—defined as the consistency between a leader's words and actions—and a firm's implied cost of equity capital (COEC). Drawing on the managerial style literature, we conceptualize BI as a distinct, communication‐based trait that reflects the credibility of executive ...
Hao Sun, Yuki Gong, Sing Lui So, Willa Li   +3 more
wiley   +1 more source

A comunicação de informações nas instituições públicas e privadas: o caso XBRL - eXtensible Business Reporting Language no Brasil The communication of information in public and private institutions: the case of XBRL - eXtensible Business Reporting Language in Brazil

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, Edson Luiz Riccio, Marici Cristine Gramacho Sakata   +2 more
doaj   +1 more source

Does Bidder Complexity Affect Market Reactions to M&A Decisions?

International Review of Finance, Volume 26, Issue 1, March 2026.
ABSTRACT We examine whether and how bidder complexity influences investor reactions to merger and acquisition (M&A) announcements. Using an established measure of complexity, we find a significant positive relationship between acquiring firm complexity and cumulative abnormal returns (CAR).
Rajib Chowdhury, John A. Doukas
wiley   +1 more source

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, Michael Štencl, Jiří Hřebíček, Oldřich Trenz   +3 more
doaj   +1 more source

Following the blind? Database coding policies and the case of IFRS noncompliance

Contemporary Accounting Research, Volume 42, Issue 4, Page 2614-2645, Winter 2025.
Abstract We present a case illustrating the pitfalls of insufficient disclosure of commercial databases' coding policies. We replicate the finding in the literature that a nontrivial percentage of firms mandated to adopt IFRS ignore this obligation. Specifically, Pownall and Wieczynska (2018, Contemporary Accounting Research, 35(2), 1029–1066) report ...
Sara Alsarghali, Holger Daske, Hala Jada, Makiko Labonte   +3 more
wiley   +1 more source

Does the linguistic complexity of annual reports affect the corporate leasing decision?

Journal of Financial Research, Volume 48, Issue 4, Page 1700-1737, Winter 2025.
Abstract Using a sample of 94,697 US firm‐year observations from 1994 to 2017, we document that annual report complexity is positively and significantly associated with a firm's operating lease ratio. In addition, we find that financially constrained and weakly governed firms with complex financial reports lease more. Finally, by employing a difference‐
Danlin Chi, Hasibul Chowdhury, Nicolas Eugster, Jiayi Zheng   +3 more
wiley   +1 more source

Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting?

Business Strategy and the Environment, Volume 34, Issue 6, Page 7897-7924, September 2025.
ABSTRACT This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow
Sarfraz Nazir, Federica Doni, Alessandro Capocchi, Amna Sarfraz   +3 more
wiley   +1 more source