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]
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
Does government institutional reform deter corporate tax evasion? Evidence from China. [PDF]
Xu J, Zhu M, Song S, Wu Y.
europepmc +1 more source
Management disclosure of risk factors and COVID-19. [PDF]
Loughran T, McDonald B.
europepmc +1 more source
CSR REPORTING AND XBRL STANDARD ALIGNMENT DECISIVE FOR THE FUTURE OF FINANCE AND ACCOUNTING
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]
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]
Kedia SB +9 more
europepmc +1 more source
Reference-free discovery of nuclear SNPs permits accurate, sensitive identification of Carya (hickory) species and hybrids. [PDF]
Literman RA +5 more
europepmc +1 more source
Impact of XBRL Technology Implementation on Information Asymmetry in Indonesia’s Capital Market
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
Research opportunities in the regulatory aspects of electronic markets. [PDF]
Clarke R.
europepmc +1 more source

