Results 11 to 20 of about 2,468 (178)
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
International Journal of Disclosure and Governance, 2023 AbstractThis paper investigates the determinants of eXtensible Business Reporting Language (XBRL) adoption using the Technology-Organizational-Environment framework. This framework explains how the process of adopting and implementing XBRL is influenced by the technological context (country's firm-level technology absorption and technological capacity),
Sassi, Wafa +2 more
openaire +4 more sources
International Journal of Information Management Data InsightsThe eXtensible Business Reporting Language (XBRL) is one of the global-level business reporting standards that accommodates all firms to report financial affairs in a convenient manner.
Manaf Al-Okaily +2 more
doaj +3 more sources
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
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
doaj +1 more source
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
Using XBRL for Sustainability Reporting under the European Green Deal [PDF]
Audit Financiar, 2023 The European Green Deal brings into attention a new strategy to support the transition to a society that will meet the challenges of climate change and environmental degradation, improving the quality of life.
Mihaela ENACHI, Daniel BOTEZ
doaj +1 more source
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
doaj +1 more source
Analysis of XBRL literature : a decade of progress and puzzle [PDF]
, 2010 XBRL (eXtensible Business Reporting language) was recently, in 2008, in its 10th year. The concept was articulated in 1998 by Charles Hoffman, known as XFRML (eXtensible Financial Reporting Mark Up Language) to facilitate the business reporting process ...
Capozzoli, Ernest A. +3 more
core +3 more sources
eXtensible Business Reporting Language (XBRL) : Requirements and Challenges
International Journal of Transformations in Business Management, 2022 This study seeks to study and discuss one of the most prominent information technologies of this era, the eXtensible Business Reporting Language (XBRL), which aims to provide financial reports electronically in a standard manner. This research presents a different view of what has featured in the studies related to this language by examining the ...
openaire +1 more source
Accounting &Finance, Volume 63, Issue 4, Page 4037-4063, December 2023., 2023 Abstract Undertaking a multistage qualitative approach, this study explores the accounting profession's demands for information communication technology (ICT) skills as well as the opportunities, challenges and influential factors that accounting academics encounter in embedding ICT and data analytics skills in the accounting curriculum.
Jacqueline Birt +2 more
wiley +1 more source