Results 51 to 60 of about 2,468 (178)

Financial Reporting Using Xbril: A Readmap to Vision 2020 [PDF]

, 2008
Nigeria desires to be in the league of top 20 world economies by year 2020 through her vision 2020 plan. For this to be a reality, the nation must live up to development expectations in the face of increasing size and complexity of business ...
Faboyede, Olusola Samuel, Mukoro, D. O.
core  

Following the blind? Database coding policies and the case of IFRS noncompliance

Contemporary Accounting Research, Volume 42, Issue 4, Page 2614-2645, Winter 2025.
Abstract We present a case illustrating the pitfalls of insufficient disclosure of commercial databases' coding policies. We replicate the finding in the literature that a nontrivial percentage of firms mandated to adopt IFRS ignore this obligation. Specifically, Pownall and Wieczynska (2018, Contemporary Accounting Research, 35(2), 1029–1066) report ...
Sara Alsarghali, Holger Daske, Hala Jada, Makiko Labonte   +3 more
wiley   +1 more source

Using SPIN to formalise Accounting Regulations on the Semantic Web [PDF]

, 2012
Spohr D, Cimiano P, McCrae J, O'Riain S. Using SPIN to formalise Accounting Regulations on the Semantic Web. Presented at the First International Workshop on Finance and Economics on the Semantic Web in conjunction with the 9th Extended Semantic Web ...
Cimiano, Philipp , McCrae, John , O'Riain, Sean, Spohr, Dennis   +3 more
core   +1 more source

Does the linguistic complexity of annual reports affect the corporate leasing decision?

Journal of Financial Research, Volume 48, Issue 4, Page 1700-1737, Winter 2025.
Abstract Using a sample of 94,697 US firm‐year observations from 1994 to 2017, we document that annual report complexity is positively and significantly associated with a firm's operating lease ratio. In addition, we find that financially constrained and weakly governed firms with complex financial reports lease more. Finally, by employing a difference‐
Danlin Chi, Hasibul Chowdhury, Nicolas Eugster, Jiayi Zheng   +3 more
wiley   +1 more source

Introdução ao XBRL – nova linguagem para a divulgação de informações empresariais pela internet

Ciência da Informação, 2007
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. Foram estudados a sua trajetória, estado da arte,
Edson Luiz Riccio, Marici Gramacho Sakata, Orandi Moreira, Luc Marie Quoniam   +3 more
doaj  

Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting?

Business Strategy and the Environment, Volume 34, Issue 6, Page 7897-7924, September 2025.
ABSTRACT This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow
Sarfraz Nazir, Federica Doni, Alessandro Capocchi, Amna Sarfraz   +3 more
wiley   +1 more source

Features of Supervisory Reporting of Professional Securities Market Participants

Учёт. Анализ. Аудит, 2022
The relevance of the research topic is due to the fact that since 2013, the Bank of Russia which acts as a mega-regulator of the financial market, has been delegated the powers to exercise supervision and control over it, including over the activities of
E. A. Lukicheva
doaj   +1 more source

Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand

Accounting &Finance, Volume 65, Issue 3, Page 2649-2664, September 2025.
ABSTRACT Using survey research, we investigate accountants' self‐rated knowledge of a variety of digital technologies (DTs). We find that accountants' self‐rated knowledge of established DTs is almost in line with IES2 requirements, but their self‐rated knowledge of emerging DTs is significantly below IES2 requirements. Of greater concern, we find that
Richard Busulwa, Jacqueline Birt, Adrian Gepp, Grainne Oates   +3 more
wiley   +1 more source

Muhasebe bilgi teknolojisinde genişletilebilir işletme raporlama dili (XBRL) ya da genişletilebilir biçimlendirme dili (XML) [PDF]

, 2011
İçinde bulunduğumuz çağda bilgisayar teknolojisi oldukça hızlı ve tahmin edilmez bir gelişme göstermektedir. Bilgisayarların hayatımızın hemen her alanında kullanılması lüks olmaktan çok bir ihtiyaç haline gelmiştir.
Uyar, Umut
core  

Future Potential of Intelligent Systems in Fiscal Oversight: A Systematic Review

Human Behavior and Emerging Technologies, Volume 2025, Issue 1, 2025.
The way challenges are addressed across multiple areas of knowledge is currently being revolutionized by intelligent systems. These systems offer novel opportunities and viewpoints that deserve examination, particularly in the context of fiscal surveillance and control.
Pablo A. Quijano-Cabezas, Carlos A. Escobar-Marulanda, Jaime A. Restrepo-Carmona, Jovani A. Jiménez-Builes, Mahmaod Alrawad   +4 more
wiley   +1 more source