Results 41 to 50 of about 2,468 (178)
When Does Top Management Team Diversity Matter in Large Organizations?
Journal of Organizational Behavior, EarlyView.ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian +2 more
wiley +1 more source
O ESTADO DA ARTE DA PRODUÇÃO CIENTÍFICA SOBRE A LINGUAGEM XBRL (EXTENSIBLE BUSINESS REPORTING LANGUAGE) [PDF]
Revista Eletrônica de Sistemas de Informação, 2019 Esta pesquisa tem por objetivo analisar a produção científica internacional sobre a linguagem XBRL (Extensible Business Reporting Language). Trata-se de um tema recente, que foi desenvolvido como uma linguagem que ajuda a facilitar a harmonização internacional das práticas contábeis.
Leonardo Flach, Luísa Karam de Mattos
openaire +1 more source
Narratives Contextualizing Numeric Disclosures: Insights From Earnings Calls
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We investigate how narrative disclosures during earnings conference calls (ECCs) provide context for quantitative numeric disclosures in quarterly earnings releases, enhancing their informativeness. Drawing on a large sample of 34,918 quarterly ECCs from 1621 US‐listed firms from 2007 to 2020, we extract interpretable textual attributes—such ...
Imelda Taraj, Ranik Raaen Wahlstrøm
wiley +1 more source
On the Research Contribution of XBRL Literature - A Bibliometrics Analysis [PDF]
Eurasian Journal of Business and Economics, 2014 The purpose of this study is to investigate the research attributes and contribution of extensible Business Reporting Language (XBRL) literature in the past decade by employing bibliometrics analysis.
Hakan ERKUS, Victoria CHIU
doaj
La comunicación de la información contable: de un lenguaje técnico a un lenguaje tecnológico
Revista Visión Contable, 2018 La contabilidad es conocida como el lenguaje de los negocios y, por tanto, comunica información a través de los estados financieros de propósito general. Como consecuencia de los avances tecnológicos, surge el eXtensible Business Reporting Language (XBRL)
Laura Ana Marcotrigiano Zoppi
doaj +1 more source
REA and XBRL GL : synergies for the 21st century business reporting system [PDF]
, 2010 Incorporating an instance document example, we suggest a framework linking the Resource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger (XBRL GL) as a way to extend the generalized XBRL GL taxonomy. Using the REA semantic
Amrhein, Denise G +2 more
core +1 more source
Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments
Journal of Accounting Research, Volume 64, Issue 2, Page 681-719, May 2026.ABSTRACT I use the setting of generative AI (GenAI) to examine how processing tool interactivity affects investors’ self‐assessments of ability and willingness to invest. Although GenAI can help investors process financial information, I theorize that the interactive nature of GenAI blurs the boundaries between investors’ own abilities and those of ...
Joe Croom
wiley +1 more source
Leveraging Artificial Intelligence for ESG Reporting: A Case Study in the European Fashion Industry
Business Strategy and the Environment, Volume 35, Issue 3, Page 4521-4537, March 2026.ABSTRACT The fashion industry in Europe has increasingly recognized the importance of Environmental, Social, and Governance (ESG) reporting as a key driver for sustainable development and transparency. As consumer awareness grows and regulatory frameworks evolve, companies are pressured to disclose their sustainability practices, ethical labor ...
Serena Strazzullo +5 more
wiley +1 more source
aXBRL: Search of fraudulent XBRL instance documents with an Android app
SoftwareX, 2019 To apply the fuzzy support vector machines algorithm to the audit of XBRL (eXtensible Business Reporting Language) documents, sufficient data is unavailable. Thus, the objective of this study is coding a smartphone app named by aXBRL to provide such data.
G.Y. Sheu
doaj +1 more source
Does Bidder Complexity Affect Market Reactions to M&A Decisions?
International Review of Finance, Volume 26, Issue 1, March 2026.ABSTRACT We examine whether and how bidder complexity influences investor reactions to merger and acquisition (M&A) announcements. Using an established measure of complexity, we find a significant positive relationship between acquiring firm complexity and cumulative abnormal returns (CAR).
Rajib Chowdhury, John A. Doukas
wiley +1 more source