Results 71 to 80 of about 249 (164)

Does government institutional reform deter corporate tax evasion? Evidence from China. [PDF]

PLoS One, 2022
Xu J, Zhu M, Song S, Wu Y.
europepmc   +1 more source

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

Impact of XBRL Technology Implementation on Information Asymmetry in Indonesia’s Capital Market

Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi)
This research aims to examine whether the publication of financial statements in XBRL format could reduce the level of information asymmetry, measured by the bid-ask spread, in Indonesia’s capital market over eight years of its implementation ...
Aldika Wahyudi, Dyah Anggraini
doaj   +1 more source

Requirements for Auditor Reporting on the Single European Format of Financial Statements [PDF]

Audit Financiar
For the proper functioning of the capital markets it is essential to provide users faithful and relevant information, about the company financial position, its performance, and cash-flows, which to be available in time for the decision-making process. In
Daniel BOTEZ, Mihaela ENACHI
doaj   +1 more source

Management disclosure of risk factors and COVID-19. [PDF]

Financ Innov, 2023
Loughran T, McDonald B.
europepmc   +1 more source

Biomanufacturing readiness levels [BRL]-A shared vocabulary for biopharmaceutical technology development and commercialization. [PDF]

Biotechnol Bioeng, 2022
Kedia SB, Baker JC, Carbonell RG, Lee KH, Roberts CJ, Erickson J, Schiel JE, Rogers K, Schaefer G, Pluschkell S.   +9 more
europepmc   +1 more source

Reference-free discovery of nuclear SNPs permits accurate, sensitive identification of Carya (hickory) species and hybrids. [PDF]

Appl Plant Sci, 2022
Literman RA, Ott BM, Wen J, Grauke LJ, Schwartz RS, Handy SM.   +5 more
europepmc   +1 more source

Research opportunities in the regulatory aspects of electronic markets. [PDF]

Electron Mark, 2022
Clarke R.
europepmc   +1 more source

Metarules, Judgment and the Algorithmic Future of Financial Regulation in the UK. [PDF]

Oxf J Leg Stud, 2023
Georgosouli A.
europepmc   +1 more source

Capturing Semantic Relationships in Electronic Health Records Using Knowledge Graphs: An Implementation Using MIMIC III Dataset and GraphDB. [PDF]

Healthcare (Basel), 2023
Aldughayfiq B, Ashfaq F, Jhanjhi NZ, Humayun M.   +3 more
europepmc   +1 more source