Results 61 to 70 of about 266 (163)

XBRL: Towards an Unified Taxonomy

Journal of Accounting & Marketing, 2015
This study identifies upcoming trends for XBRL (Extensible Business Reporting Language). While most of the articles focus on technological aspects such as ontology and software engineering this article relates to accounting-related aspects of the taxonomy.
openaire   +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

Introdução ao XBRL: nova linguagem para a divulgação de informações empresariais pela internet Introduction to XBRL: the new language for corporate disclosure throughout the internet

Ciência da Informação, 2006
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.
Edson Riccio, Marici Sakata, Orandi Moreira, Luc Quoniam   +3 more
doaj   +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

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

La comunicación de la información contable: de un lenguaje técnico a un lenguaje tecnológico

Revista Visión Contable, 2018
La contabilidad es conocida como el lenguaje de los negocios y, por tanto, comunica información a través de los estados financieros de propósito general. Como consecuencia de los avances tecnológicos, surge el eXtensible Business Reporting Language (XBRL)
Laura Ana Marcotrigiano Zoppi
doaj   +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

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

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