Results 11 to 20 of about 20,190,502 (129)

Extensible business reporting language: an interpretive investigation of the democratisation of financial reporting [PDF]

open access: yes, 2011
Computer and telecommunications technologies are commonly thought to provide solutions to the quantitative and qualitative demands on modern financial reporting.
Smith, Barry Peter
core   +6 more sources

Using XBRL for Sustainability Reporting under the European Green Deal [PDF]

open access: yesAudit 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

Using XBRL Technology to Extract Competitive Information from Financial Statements

open access: yesJournal of Intelligence Studies in Business, 2011
The eXtensible Business Reporting Language, or XBRL, is a reporting format for the automatic and electronic exchange of business and financial data. In XBRL every single reported fact is marked with a unique tag, enabling a full computer-based readout of
Dominik Ditter   +2 more
doaj   +1 more source

THE IMPACT OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) ON THE QUALITY OF FINANCIAL REPORTS

open access: yes, 2022
The aim of this research is to study the impact of extensible business reporting language (XBRL) on the quality of financial reports in companies enlisted in Amman. Stock exchange the analytical descriptive method was used questionnaire through.
Dr. SHAHER FALAH AL-AROUD   +1 more
core   +1 more source

A Study of Accountant Required Skills to Have Efficient Participation in the Implementation of XBRL

open access: yesJournal the Winners, 2012
The role of the accountants in a business environment has been evolving over the years. Accountants need to have the implementation and maintenance skills of XBRL (extensible business reporting language) which is revolutionizing business reporting ...
Heshmatolah Asadizeidabadi
doaj   +1 more source

Digitalization of Financial Reporting Through XBRL and the Cost of Equity

open access: yesThe Indonesian Accounting Review, 2022
This study aims to explore the relation between the pre and post adoption of the Extensible Business Reporting Language (XBRL) adoption and the cost of equity capital in Indonesian-listed firms.
Valentina Tohang, Silvi Lusiana
doaj   +1 more source

A Decade of XBRL Research in Accounting in Indonesia: A Literature Study

open access: yesThe Indonesian Journal of Accounting Research, 2021
XBRL research in Indonesia has only begun to show its existence after a decade of the presence of this technology, which is around 2010.
Arfah Habib Saragih   +2 more
doaj   +1 more source

XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations

open access: yesStudies and Scientific Researches: Economics Edition, 2010
The simplification of the transfer of the information from financial statements to the users from different countries, its understanding and correct interpretation before taking decisions require the global unification of the accounting language to ...
Mihaela Enachi
doaj   +1 more source

Investigating the Impact of Implementing XBRL on the Financial Analysts` Behavior in Iran Using Structural Equations Modeling [PDF]

open access: yesJournal of Asset Management and Financing, 2018
Inadequate and inefficient provision of information in the last three decades has resulted in some problems in global financial markets. As a result, XBRL international standard preparation was proposed as a solution for financial reporting to associante
Seyed kazem Chavoshi   +2 more
doaj   +1 more source

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