Results 81 to 90 of about 20,190,502 (129)

PENGARUH PENERAPAN INTERNET FINANCIAL REPORTING (IFR), EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL), DAN UKURAN PERUSAHAAN TERHADAP ASIMETRI INFORMASI [PDF]

open access: yes
Penelitian ini bertujuan untuk mengetahui apakah variabel internet financial reporting (IFR), extensible business reporting language (XBRL), dan ukuran perusahaan dapat berpengaruh terhadap asimetri informasi.
ENDRAYANA, TRI
core   +1 more source

The Impact of Adopting the (XBRL) Extensible Business Reporting Language On International Accounting Disclosure [PDF]

open access: yes, 2019
This study aims to shed light on one of the most important developments of disclosureover the international level which related whit (Extensible Business Reporting Language) XBRL;which is increasingly accepted by various private and government ...
خالد, مقدم   +2 more
core   +1 more source

USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS [PDF]

open access: yes
One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology.
Florin Mihai   +2 more
core  

Isomorphic pressures and XBRL adoption: a meta-analysis with economic level as a moderator

open access: yesCogent Business & Management
This study aims to examine the impact of isomorphic pressures (coercive, normative, and mimetic) on the adoption of eXtensible Business Reporting Language (XBRL), with the economic level as a moderator.
Mona Permatasari Mokodompit   +3 more
doaj   +1 more source

O ESTADO DA ARTE DA PRODUÇÃO CIENTÍFICA SOBRE A LINGUAGEM XBRL (EXTENSIBLE BUSINESS REPORTING LANGUAGE) [PDF]

open access: yes, 2019
This research aims to analyze the international scientific production on the XBRL (Extensible Business Reporting Language) language. This is a recent topic that has been developed as a language that facilitates the international harmonization of ...
Mattos, Luísa Karam de, Flach, Leonardo
core   +1 more source

Requirements for Auditor Reporting on the Single European Format of Financial Statements [PDF]

open access: yesAudit Financiar
For the proper functioning of the capital markets it is essential to provide users faithful and relevant information, about the company financial position, its performance, and cash-flows, which to be available in time for the decision-making process. In
Daniel BOTEZ, Mihaela ENACHI
doaj   +1 more source

GELECEĞİN FİNANSAL BİLGİ PAYLAŞIM PLATFORMU: XBRL (EXTENSIBLE BUSINESS REPORTING LANGUAGE-GENİŞLETİLEBİLİR İŞLETME RAPORLAMA DİLİ)

open access: yesSosyal Ekonomik Araştırmalar Dergisi, 2009
Bilgi ve bilginin üretiminde hammadde olarak görülen verinin elde edilmesi günümüzde büyük önem kazanmıştır. Bilgiye en kısa zamanda ve en uygun maliyetle erişebilen, yönetebilen, değerlendirebilen birey ve kurumlar kendi alanlarında küresel rekabette ön
Adnan Sevim, Fatih Temizel
doaj   +4 more sources

ANALISIS PENGARUH EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2014 dan 2016-2017) [PDF]

open access: yes, 2019
The purpose of this research was to prove empirically the influence of Extensible Business Reporting Language (XBRL) on firm performance in banking companies listed on the Indonesia Stock Exchange period 2013-2014 and 2016-2017.
Ardino, Wahyudi
core   +1 more source

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