Results 61 to 70 of about 2,468 (178)
, 2004 XML (eXtensible Markup Language), with wide-ranging applications in business and other applications, is hailed as a revolutionary advance in data transfer and information identification on the Internet.
Deshmukh, Ashutosh
core +1 more source
Accounting &Finance, Volume 64, Issue 3, Page 2403-2424, September 2024.Abstract Other comprehensive income (OCI) is often confusing for financial statement users and the International Accounting Standards Board has proposed new labelling to improve its presentation. Using an experimental method, we find that OCI labelling influences non‐professional investors' evaluation and judgements on financial performance.
Daifei (Troy) Yao +2 more
wiley +1 more source
Risk disclosures in annual reports and firms’ default risk
Journal of Corporate Accounting &Finance, Volume 35, Issue 3, Page 192-212, July 2024.Abstract This study examines how the length, content, and tone attributes of risk disclosures in a firm's 10‐K annual report relate to its default risk in the subsequent fiscal year. We find a significant association between specific attributes of risk disclosures and the default risk in the subsequent period. Using the 2008 financial crisis as a shock
Shunyao Jin +2 more
wiley +1 more source
The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility
Scientific Annals of Economics and Business, 2018 This paper proposes a measurement method for assessing the extent to which the XBRL digital standard eXtensible Business Reporting Language can assist firms in implementing their reporting when applying EMAS The EU Eco-Management and Audit Scheme.
Muñoz Francisco Flores +3 more
doaj +1 more source
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2023 A clear manifestation of the technological revolution 4.0 in the context of digitalization of the economy is the use of digital, electronic, or IT-oriented versions of financial reporting.
Vysochan Oleh S. +3 more
doaj +1 more source
Sosyal Ekonomik Araştırmalar Dergisi, 2009 Günümüzde birçok işletme finansal verilerini, kendi çalışanları, yatırımcılar, kredi verenler, finansal analistler, devlet ve diğer finansal bilgi kullanıcılarına kendi Web siteleri aracılığı ile sunmaktadırlar.
Ali Deran, Ayşe Gül Hati̇poğlu
doaj +4 more sources
Revista de Contabilidad: Spanish Accounting Review, 2012 We conduct a field study to analyse the reasons why pioneers supported the introduction of the Extensible Business Reporting Language (XBRL) from its earliest days in Spain.
Susana Gago-Rodríguez +5 more
doaj
Economics of Information Search and Financial Misreporting
Journal of Accounting Research, Volume 62, Issue 3, Page 1007-1065, June 2024.ABSTRACT I examine how investors’ search for different types of information affects managers’ reporting decisions. I distinguish investors’ search for information about firm fundamentals (“fundamental search”) from their search for information about managers’ incentives (“incentive search”). Based on a parsimonious model of misreporting, I predict that
JUNG MIN KIM
wiley +1 more source
THE IMPACT OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) ON THE QUALITY OF FINANCIAL REPORTS
, 2022 Abstract 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. The study was applied on companies enlisted in Amman stock exchange.
openaire +1 more source
Business Strategy and the Environment, Volume 33, Issue 4, Page 3669-3686, May 2024.Abstract This study investigates the relationship between climate change disclosure and institutional investors. A particular focus of the present study is the question of if and how the relationship is affected by the Principles for Responsible Investment (PRI).
Kentaro Azuma, Akira Higashida
wiley +1 more source