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Extensible Business Reporting Language (XBRL): A Note on Need to Study XBRL as a Social Artifact

SSRN Electronic Journal, 2010
XBRL is a language for the electronic communication of business and financial data, which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis, and communication of business information. This note takes a foundational step toward a paradigm and suggests how one might usefully augment further ...
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The Expectation of Perceived Benefit of Extensible Business Reporting Language (XBRL): A Case in Malaysia

The Journal of Developing Areas, 2015
The current research had explored the perceived benefits of adopting the advanced reporting technology program known as eXtensible Business Reporting Language (XBRL). The current research is a continuous research on the awareness of XBRL in Malaysia that focuses on various stakeholders from a financial reporting perspective.
Azleen Ilias   +2 more
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Extensible Business Reporting Language (XBRL): Potential of Research in XBRL as a Social Artifact- An Essay

International Journal of Enterprise Information Systems, 2013
In this brief theoretical narrative, the author intends to present a thought piece which would suggest that study of eXtensible Business Reporting Language (XBRL) is not relevant to technological or financial domains alone. XBRL usage in the World of finance can easily bring out its impact on the society at large through its users in the finance and ...
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Investigating the Effect of Extensible Business Reporting Language (XBRL) on Quality Improvement of Financial Reporting in Iranian Corporations

SSRN Electronic Journal, 2017
Financial reports must provide the following: needed information for assessing the financial position and economical stamina of the institution, the performance and profitability, the quality of funding and consuming cash, and for assessing the quality of executing stewardship and legal duties.
Shaho Heidari Gandoman, Mohammad Rostami
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XBRL (eXtensible Business Reporting Language) e reporting finanziario d'impresa

2009
Scopo principale della comunicazione finanziaria d’impresa è quello di informare le diverse categorie di stakeholder interessate all’evoluzione dell’assetto economico, finanziario e patrimoniale delle imprese, al fine di supportarne i rispettivi processi decisionali.
REA, Michele Antonio   +1 more
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Lo standard XBRL (eXtensible Business Reporting Language) e la comunicazione finanziaria d'impresa. [PDF]

open access: possible, 2004
Una buona comunicazione finanziaria non può fare a meno di un adeguato supporto di tipo tecnologico. Un passo in avanti nell'evoluzione dei sistemi informativi aziendali verso un'architettura orientata alla trasparenza ed alla corretta comunicazione finanziaria è stato compiuto grazie all'introduzione dello standard informatico XBRL (eXtensible ...
Walter Aste, Davide Panizzolo
openaire  

eXtensible Business Reporting Language (XBRL): A Paradigm Shift in Business Reporting

Splint International Journal Of Professionals, 2023
Utpal Pal, Suratha Kumar Das
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Analyzing Open-Source eXtensible Business Reporting Language (XBRL) Financial Statement Data: A DuPont Analysis

Issues in Accounting Education
ABSTRACT In this case, students will (1) develop an understanding of the data structure and format of financial statement data filed using the eXtensible Business Reporting Language (XBRL) framework; (2) extract, clean, and transform this XBRL data in order to conduct DuPont analysis; and (3) communicate the analysis findings in a ...
Matthew L. Hoag   +2 more
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Classification automatique de textes basée sur une ontologie normée. Application du Extensible Business Reporting Language (XBRL) au Reuters Corpus Volume 1 (RCV1).

2011
RÉSUMÉ . Nous démontrons que l'utilisation d'une ontologie normée selon le domaine d'application permet d'améliorer significativement la Classification automatique de textes (CAT). Nous utilisons le Extensible Business Reporting Language (XBRL) pour définir une ontologie normée et comparons la performance d'un engin de CAT (IBM Classification Module v ...
Gagnon, Stephane   +2 more
openaire   +1 more source

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