Results 21 to 30 of about 2,468 (178)
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
doaj +1 more source
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
doaj +3 more sources
Visualizing basic accounting flows : does XBRL + model + animation = understanding? [PDF]
, 2010 The usefulness of XBRL (eXtensible Business Reporting Language) in facilitating efficient data sharing is clear, but widespread use of XBRL also promises to support more effective analysis processes.
Bourne, Amy +2 more
core +2 more sources
Textual Analysis in Accounting: What's Next?*
Contemporary Accounting Research, Volume 40, Issue 2, Page 765-805, Summer 2023., 2023 ABSTRACT Natural language is a key form of business communication. Textual analysis is the application of natural language processing (NLP) to textual data for automated information extraction or measurement. We survey publications in top accounting journals and describe the trend and current state of textual analysis in accounting.
Khrystyna Bochkay +3 more
wiley +1 more source
Readiness of Accountans in XBRL [PDF]
, 2023 The study aims to determine management's understanding of Extensible Business Reporting Language (XBRL) and investigate the extent to which companies are prepared to adopt Extensible Business Reporting Language (XBRL) as a form of internet-based ...
Ikhlash, Muhammad +3 more
core +2 more sources
XBRL: Facilitador da Divulgação do Relato Financeiro [PDF]
, 2010 Os aspectos culturais, económicos e políticos têm influenciado as práticas contabilísticas a nível mundial, originando diferentes normativos nos diversos países.
Coutinho, Rui, Santos, Carlos
core +2 more sources
A Study of Accountant Required Skills to Have Efficient Participation in the Implementation of XBRL
Journal 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
XBRL technology adoption and consequences: A synthesis of theories and suggestions of future research [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: This study is an appraisal of XBRL existing literature to find out what exists and what is lacking in the literature regarding the incentives of XBRL adoption, and its consequences.
Hela Borgi
doaj +1 more source
Users’ Perspective of Extensible Business Reporting Language (XBRL) in India
MUDRA : Journal of Finance and Accounting, 2017 There has been a paradigm shift in financial reporting after the introduction of Extensible Business Reporting Language (XBRL). XBRL is a language for electronic communication of business and financial data. The Ministry of Corporate Affairs of Government of India has mandated e-filing of annual reports for certain class of companies in XBRL format ...
S. Raghavendra Raju, B. Mahadevappa
openaire +2 more sources
A Decade of XBRL Research in Accounting in Indonesia: A Literature Study
The 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