Results 61 to 70 of about 249 (164)

Does the adoption of extensible business reporting language impact the quality of financial reporting? The mediating role of the e-disclosure system

Business: Theory and Practice
The study aimed to demonstrate the mediating role of the e-disclosure system (E-DS) in the relationship between the extensible business reporting language (XBRL) and the quality of financial reporting (FRQ), for the Jordanian companies listed at the ...
Yaser Saleh Al Frijat
doaj   +1 more source

The Utilization Ratio and Interoperability of Corporate-Level XBRL Classification Standard Elements in China. [PDF]

Comput Intell Neurosci, 2022
Song X, Ding Z, Liu C, Zhang Q.
europepmc   +1 more source

The development of internet financial reporting publications: A concise of bibliometric analysis. [PDF]

Heliyon, 2021
Murdayanti Y, Khan MNAA.
europepmc   +1 more source

Bridging skill gaps and creating future ready accounting and finance graduates: an exploratory study. [PDF]

F1000Res, 2021
Muthaiyah S, Phang K, Sembakutti S.
europepmc   +1 more source

Possible avenue of implementation of the XBRL standard for maximum possible efficiency of financial reporting in the Republic of Serbia [PDF]

Strategic Management, 2017
One of the possible motives of implementation of XBRL financial reporting standards is based on the automatic production of high-quality data on company performance.
Đurković Emina, Dmitrović-Šaponja Ljiljana, Đurković Ozren   +2 more
doaj  

Intelligent financial fraud detection practices in post-pandemic era. [PDF]

Innovation (Camb), 2021
Zhu X, Ao X, Qin Z, Chang Y, Liu Y, He Q, Li J.   +6 more
europepmc   +1 more source

Foreign investors’ tendencies and stock market performance in pre- and post-XBRL adoption: evidence from Jordan

Cogent Business & Management
The adaptation of modern technologies to serve economic decision-makers is regarded as an important factor for capital market development. Therefore, this study investigates foreign investors’ tendencies and stock market performance in Pre- and Post ...
Mohammad Mahmoud Humeedat
doaj   +1 more source

Prerequisites of extensible Business Reporting Language (XBRL) implementation [PDF]

بررسی‌های حسابداری و حسابرسی, 2009
The internet and web technology have changed the way corporations communicate financial performance to stakeholders. Extensible Business Reporting Language (XBRL) is one of the web-based tools which recently are considered. Although, this technology have
Babak Sohrabi, Amir Khanlari
doaj  

CSR REPORTING AND XBRL STANDARD ALIGNMENT DECISIVE FOR THE FUTURE OF FINANCE AND ACCOUNTING

Acta Universitatis Lodziensis. Folia Oeconomica, 2014
This paper concentrates on the current trend in companies reporting concerning the publication of a satellite report on CSR and the possibilities of its inclusion into XBRL system as one of the principal issues decisive for the future of finance and ...
Justyna Fijałkowska
doaj  

A Study of Accountant Required Skills to Have Efficient Participation in the Implementation of XBRL

Journal the Winners, 2012
The role of the accountants in a business environment has been evolving over the years. Accountants need to have the implementation and maintenance skills of XBRL (extensible business reporting language) which is revolutionizing business reporting ...
Heshmatolah Asadizeidabadi
doaj   +1 more source