Search Results - subject:"'business reporting'"

XBRL diffusion in social media : discourses and community learning

Perdana, Arif; Robb, Alastair; Rohde, Fiona - In: The journal of information systems : JIS ; a semiannual … 29 (2015) 2, pp. 71-106

Persistent link: https://www.econbiz.de/10011341189

Enhancing electronic reporting in business information supply chain : using XBRL to establish the enterprise reporting engine

Chang, C. Janie; Chou, Chi-Chun - In: International journal of economics and business research 9 (2015) 2, pp. 137-157

Persistent link: https://www.econbiz.de/10011346668

CSR management and reporting between voluntary bonding and legal regulation : first empirical insights of the compliance to the German Sustainability Code

Stawinoga, Martin; Velte, Patrick - In: Problems and perspectives in management : PPM ; … 13 (2015) 2, pp. 36-50

in the context of business reporting. Focussing on the comparison with the German Corporate Governance Code, this article …

Persistent link: https://www.econbiz.de/10011491100

An integrative review and synthesis of XBRL research in academic journals

Perdana, Arif; Robb, Alastair; Rohde, Fiona - In: The journal of information systems : JIS ; a semiannual … 29 (2015) 1, pp. 115-153

Persistent link: https://www.econbiz.de/10011293463

The application of corporate governance indicators with XBRL technology to financial crisis prediction

Li, Chien-Kuo; Liang, Deron; Lin, Fengyi; Chen, Kwo-Liang - In: Emerging markets finance & trade : a journal of the … 51 (2015), pp. 58-72

Persistent link: https://www.econbiz.de/10011603386

The association between XBRL adoption and market reactions to earnings surprises

Yen, Ju-Chun; Wang, Tawei - In: The journal of information systems : JIS ; a semiannual … 29 (2015) 3, pp. 51-71

Persistent link: https://www.econbiz.de/10011414819

XBRL adoption and cost of debt

Lai, Syou-Ching; Lin, Yuh-Shin; Lin, Yi-Hung; Huang, Hua-Wei - In: International Journal of Accounting & Information Management 23 (2015) 2, pp. 199-216

Purpose – This paper aims to examine the relation between the cost of debt and the adoption of eXtensible Business … Reporting Language (XBRL). Design/methodology/approach – The financial data are obtained from the Compustat database. Regression …

Persistent link: https://www.econbiz.de/10014759359

Enhancing electronic reporting in business information supply chain: using XBRL to establish the enterprise reporting engine

Chang, C. Janie; Chou, Chi-Chun - In: International Journal of Economics and Business Research 9 (2015) 2, pp. 137-157

Extensible Business Reporting Language (XBRL) can provide wider access to both financial and non-financial information … and facilitate transparent business reporting (Baldwin et al., 2006; Sinnett and Willis, 2008). However, information …

Persistent link: https://www.econbiz.de/10011207781

Digitalisation of IFRS financial reporting as value added for users of financial statements, but with a rough edge : efficient communication requires flexible data content delivery...

Ogun-Clijmans, Rita; Piechocki, Maciej - In: IRZ : Zeitschrift für internationale Rechnungslegung 9 (2014) 1, pp. 15-20

Persistent link: https://www.econbiz.de/10010229222

The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China

Wang, Tawei; Wen, Ching Yao; Seng, Jia-lang - In: Information & management : the internat. journal of … 51 (2014) 3, pp. 336-346

Persistent link: https://www.econbiz.de/10010375808