Results 71 to 80 of about 266 (163)

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

open access: yesCogent 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

Information Technologies and Reporting Standards in the Context of European Integration [PDF]

open access: yesОблік і фінанси
Modern trends in the digitalization of management and Ukraine’s European integration course have determined the need to adapt the national accounting and reporting system to international sustainable development reporting standards.
Nataliia Shevchuk, Yurii Shevchuk
doaj   +1 more source

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

open access: yesFinanc Innov, 2023
Loughran T, McDonald B.
europepmc   +1 more source

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

open access: yesActa 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  

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

open access: yesبررسی‌های 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  

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

open access: yesBiotechnol Bioeng, 2022
Kedia SB   +9 more
europepmc   +1 more source

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

open access: yesJurnal 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

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