Results 61 to 70 of about 2,612 (154)
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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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
Engineering Reports, Volume 8, Issue 4, April 2026.The proposed model showed stable improvements in key operational indicators, including funding cost, liquidity buffer, and operational efficiency. It also outperformed the baselines in metrics related to tail risk control, maximum drawdown, cash gaps, and compliance triggers, demonstrating superior robustness and internal control performance.
Qianqian Wang, Tong Zhang
wiley +1 more source
Financial reporting with XBRL and its impact on the accounting profession [PDF]
Since 2010, XBRL (eXtensible Business Reporting Language) has been widely adopted throughout the world. In 2013, both the HMRC (Inland Revenue) and Companies House in the UK accepted XBRL in the iXBRL (inline XBRL) format.
Wang, Zhenkun
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المجلة الأردنية للعلوم التطبيقية-العلوم الانسانيةThis study aims to examine the readiness of the technical infrastructure of the Palestine Exchange and its listed public shareholding companies to apply Extensible Business Reporting Language (XBRL), and to clarify the expected effects of XBRL adoption ...
Jameel Al-Najjar
doaj +1 more source
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 +5 more
wiley +1 more source
catalyst-cooperative/ferc-xbrl-extractor: v1.3.2
<h2>What's Changed</h2> <ul> <li>[pre-commit.ci] pre-commit autoupdate by @pre-commit-ci in https://github.com/catalyst-cooperative/ferc-xbrl-extractor/pull/171</li> <li>Bump actions/setup-python from 4 to 5 by ...
Dazhong Xia +4 more
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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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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 +3 more
wiley +1 more source
Представление отчетности в формате XBRL: перспективы внедрения в России
, 2016 Данная исследовательская работа в области бухгалтерского финансового учета рассматривает проблему внедрения в России электронного формата представления отчетности XBRL. В исследовательской работе будет рассмотрено историческое развитие унификации методов
Локтев Егор Михайлович +1 more
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