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E-government adoption process: XBRL adoption in HM revenue and customs and companies house [PDF]
, 2011 The last two decades have seen an evolution of Information and Communication Technology (ICT) capabilities in the public sector which facilitates the adoption of several IT innovations.
Mousa, Rania
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Factors Influencing the Aadoption of Extensible Financial Reporting Language in the National Iranian Petrochemical Company and Subsidiary Companies [PDF]
بررسیهای حسابداری و حسابرسی, 2013 Application of advanced technologies is important in today's business environment.One of advanced technologies in use and presentation of financial statements is "extensible Business Reporting Language" (XBRL).
Mohammad Reza Nikbakht, Raheleh Golkar
doaj +1 more source
Cogent Business & Management, 2023 The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including accountants, academics,
Hani Alkayed +3 more
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IEEE Access, 2018 XBRL is an extensible business reporting language. XBRL-adopted financial reporting has been increasingly becoming prevalent in the field of financial accounting information.
Feng Qi, Mengli Zhu, Qingqi Long
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XBRL Adoption of Information Asymmetry in Manufacturing Company [PDF]
, 2021 Manufacturing companies in the textile and garment sub-sector are the largest contributors to Indonesia’s GDP, the industry has experienced a decline in performance due to the COVID-19 pandemic which resulted in a negative GDP in 2020, companies must ...
Kurniasari, Florentina +2 more
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THE IMPACT OF INCREASING THE EFFECTIVENESS OF ENVIRONMENTAL DISLOSURE USING THE ACCOUNTING EXTENSIBLE BUSINESS REPORTING LSNGUAGE (XBRL) ON QUALITY OF ENVIRONONMENT REPORTS STUDY ON THE EGYPTIAN STOCK MARKET [PDF]
Journal of Environmental Science, 2019 The aim of this study was to identify the research on increasing environmental accounting disclosure using the expanded business reporting language and to establish the concept of transparency as a quality feature of financial reporting. To achieve this
, H. Abd Elhameed Rania +2 more
doaj +1 more source
, 2023 This item is available only to currently enrolled UTSA students, faculty or staff. To download, navigate to Log In in the top right-hand corner of this screen, then select Log in with my UTSA ID.The dissertation consists of two essays on XBRL adoption ...
Shen, Si
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When Does Top Management Team Diversity Matter in Large Organizations?
Journal of Organizational Behavior, EarlyView.ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian +2 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT We explore how information governance (IG) orchestrates big data analytics capabilities' (BDAC) impact on sustainable business performance (BP) and facilitates organizational readiness for digital sustainability reporting under the European Sustainability Reporting Standards (ESRS).
Jekaterina Novicka, Tatjana Volkova
wiley +1 more source
Cogent Business & ManagementThe 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
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