Results 61 to 70 of about 20,190,502 (129)

ANALISIS PENERAPAN EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) TERHADAP KINERJA PASAR DAN ASIMETRI INFORMASI [PDF]

open access: yes, 2019
Penelitian ini bertujuan untuk menilai, mempelajari dan memperoleh bukti apakah terdapat perbedaan pada kinerja pasar dan asimetri informasi sebelum dan setelah penerapan Extensible Bussiness Reporting Language (XBRL) pada perusahaan perbankan di ...
WAWAN, KURNIADI
core   +1 more source

The eXtensible Business Reporting Language

open access: yes, 2018
This chapter offers a theoretical analysis related to the eXtensible business reporting language (XBRL), a freely available computer language that has become the de facto standard for digital financial reporting.
Michela Soverchia, Andrea Fradeani
core   +1 more source

Sustainability Reporting Using the eXtensible Business Reporting Language (XBRL)

open access: yes, 2006
In this paper, we propose a reference architecture for sustainability reports based on the eXtensible Businesses Reporting Language (XBRL) which in particular meets – among others – the forthcoming requirements of the Global Reporting Initiative’s (GRI ...
Isenmann, Ralf   +4 more
core   +1 more source

Enhancing Transparency and Decision‑Making: Applying XBRL to Financial Reporting of Public Companies on the Palestine Exchange

open access: yesالمجلة الأردنية للعلوم التطبيقية-العلوم الانسانية
This study aims to examine the readiness of the technical infrastructure of the Palestine Exchange and its listed public shareholding companies to apply Extensible Business Reporting Language (XBRL), and to clarify the expected effects of XBRL adoption ...
Jameel Al-Najjar
doaj   +1 more source

Intelligent financial fraud detection practices in post-pandemic era. [PDF]

open access: yesInnovation (Camb), 2021
Zhu X   +6 more
europepmc   +1 more source

How can technology improve government financial transparency? The answer of the eXtensible Business Reporting Language (XBRL)

open access: yes, 2015
The aim of the article is to conduct a theoretical analysis concerning the role that XBRL – eXtensible Business Reporting Language – a digital and open standard more and more widespread all over the world for business disclosure, could play within ...
SOVERCHIA, MICHELA
core   +1 more source

PENGARUH IMPLEMENTASI EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL), PROFITABILITAS, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2020 – 2022 [PDF]

open access: yes, 2023
Penelitian ini bertujuan untuk membuktikan apakah Extensible Business Reporting Language (XBRL), profitabilitas, dan struktur kepemilikan institusional berpengaruh terhadap ketepatan waktu pelaporan keuangan. Extensible Business Reporting Language (XBRL)
Wijaya, Devira Kristi
core  

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