Results 31 to 40 of about 844,162 (117)

Redacted Disclosures and Bank Loan Contract Terms

Journal of Corporate Accounting &Finance, Volume 37, Issue 3, Page 202-212, July 2026.
ABSTRACT We investigate the impact of redacting disclosures on bank loan contracts. Our findings indicate that firms that redact information have loans with significantly higher spreads, shorter maturities, and more restrictive covenants and face a greater likelihood they will be required to post collateral compared to firms that do not redact ...
Karel Hrazdil, Jiyuan Li, Yuzeng Li
wiley   +1 more source

Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies

Jurnal Dinamika Akuntansi dan Bisnis
This study aims to examines the influence of adoption of  extensible business reporting language (XBRL) and corporate governance (CG) on financial reporting timeliness.
Wahdan Arum Inawati, Adinda Noor Azizah
doaj   +1 more source

How Stock Market Participants Use Generative Artificial Intelligence: Evidence from User‐Platform Interaction Data

Journal of Accounting Research, Volume 64, Issue 3, Page 1375-1426, June 2026.
ABSTRACT This paper provides descriptive evidence on how stock market participants use Generative Artificial Intelligence (GenAI) to process investment‐related information. Using a data set of 1.7 million stock‐related queries from one of China's largest GenAI platforms during the first half of 2024, we document that user queries address a wide range ...
FRANK ECKER, XITONG LI, YILAN LI, FAN WU
wiley   +1 more source

IMPLEMENTATION OF XBRL AS INTERNATIONAL STANDARD OF ORGANIZING FISCAL REPORTING IN UKRAINE

Міжнародний науково-технічний журнал "Проблеми керування та інформатики"
The expediency of adoption of XBRL as basis of technological support of methodology IFRS and Basel-2 in credit and financial sphere of Ukraine, as modern tool of support of the fiscal reporting and raising of trust of the nation to bank system is given ...
A.O. Melashchenko
doaj   +1 more source

Caution Ahead: Numerical Reasoning and Look‐Ahead Bias in AI Models

Journal of Accounting Research, Volume 64, Issue 3, Page 1139-1188, June 2026.
ABSTRACT Recent work within accounting and finance has highlighted that modern AI systems exhibit superhuman performance on a variety of foundational activities within these fields. However, the literature often does not provide economic rationale for why AI models seem to outperform, largely because these models are a black box.
BRADFORD LEVY
wiley   +1 more source

The adoption of XBRL in South Africa: An empirical study

, 2012
Purpose - eXtensible Business Reporting Language (XBRL) is an important new information and communication technology for the electronic communication of business and financial data.
Steenkamp L.P., Nel G.F.
core   +1 more source

Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments

Journal of Accounting Research, Volume 64, Issue 2, Page 681-719, May 2026.
ABSTRACT I use the setting of generative AI (GenAI) to examine how processing tool interactivity affects investors’ self‐assessments of ability and willingness to invest. Although GenAI can help investors process financial information, I theorize that the interactive nature of GenAI blurs the boundaries between investors’ own abilities and those of ...
Joe Croom
wiley   +1 more source

Organizational adoption of XBRL

, 2007
© 2008 Informa plcXBRL is an emerging innovation that has the potential to play an important role in the electronic production and consumption of financial information.
Troshani, I., Doolin, B.
core   +1 more source

Implications of XBRL Adoption in Nigeria: Perception of Professional Accountants [PDF]

, 2015
XBRL is a recent development in the world of financial reporting. In view of its emerging preeminence in some countries of the world contrasted with the apparent backwardness of most African countries in respect of this move, this study sought to examine
Umoren, Adebimpe, Jeremiah, Ofonime
core   +1 more source

Enhancing Transparency and Decision‑Making: Applying XBRL to Financial Reporting of Public Companies on the Palestine Exchange

المجلة الأردنية للعلوم التطبيقية-العلوم الانسانية
This study aims to examine the readiness of the technical infrastructure of the Palestine Exchange and its listed public shareholding companies to apply Extensible Business Reporting Language (XBRL), and to clarify the expected effects of XBRL adoption ...
Jameel Al-Najjar
doaj   +1 more source