Results 1 to 10 of about 96 (79)
FINANCIAL REPORTING IN A EUROPEAN SINGLE ELECTRONIC FORMAT [PDF]
Annals of the University of Oradea: Economic Science, 2023 Companies with securities traded on a regulated market prepare financial statements in accordance with International Financial Reporting Standards (IFRS) and must take into account the European Single Electronic Format (ESEF) reporting requirement.
Cati-Loredana DUMITRU (SOARE)
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Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization [PDF]
مطالعات تجربی حسابداری مالی, 2018 According to deficiencies of Iran's tax reporting on the one hand and the capabilities of the extensible Business Reporting Language (XBRL) on the other hand, this paper addresses the issue of feasibility of using Extensible Business Reporting Language ...
Gholamreza soleimany Amiri +2 more
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Jurnal Dinamika Akuntansi dan Bisnis, 2021 This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019.
Tri Utami Lestari +2 more
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Teknologi Informasi Berbasis XBRL Dan Potensi Peningkatan Kualitas Pengungkapan
JAS (Jurnal Akuntansi Syariah), 2021 Various countries globally have widely used eXtensible Business Reporting Language (XBRL) technology for the financial reporting of public companies. However, studies on the sophistication of XBRL technology and its potential for improving the quality of
Hendra Tanjung
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The Role of the XBRL International Consortium in Digital Reporting Regulation
Учёт. Анализ. Аудит, 2023 The last years of our century are marked by the beginning of a wide and active use of the open standard of business information exchange XBRL (eXtensible Business Reporting Language) in the world communication practice. Since this format is recognized by
D. V. Spitsina
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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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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
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Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily?
Foresight and STI Governance, 2023 Using the evidence from Malaysia this study aims to investigate how incentives for Extensible Business Reporting Language (XBRL) affect the relationship between the intention to use and user behavior when it comes to filing submissions. In this regard a
Roslee Uyob +2 more
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Ciência da Informação, 2006 O trabalho tem como objetivo analisar as principais características de divulgação de informações financeiras pela Internet, por meio da linguagem eletrônica XBRL eXtensible Business Reporting Language.
Edson Riccio +3 more
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Actuele ontwikkelingen rondom XBRL in de wereld [PDF]
MAB, 2013 Steeds vaker wordt bedrijven gevraagd of verplicht om hun financiële bedrijfsresultaten digitaal te rapporteren. In veel gevallen wordt daarbij gekozen voor de rapportagestandaard XBRL (eXtensible Business Reporting Language).
H. Van Den Ende, Anna Gold
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