The XBRL standard was adopted by the Reserve Bank of India (RBI) in the year 2008 as a standard by which the banks that are regulated by the RBI submit regulatory, prudential, supervisory, and other statistical data. This study focuses on estimating the effectiveness of the adoption of the XBRL...

Interoperability describes the ability of systems to share services and resources with other systems. It is used in many fields - in the law, in communications and payments systems, in healthcare systems and in military alliances, to name a few - and describes a large number of characteristics...

National standard setters and external accounting observers continue to express concerns over a principles-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy for electronic filings for Foreign Private Issuers by...

In the body of the literature, it is celebrated that human well-being becomes the key subject in measuring the economic development. The purpose of this study is to classify the countries with respect to their standard of living on the basis of economic growth, health, education and quality of...

The present study investigated Italian consumers' awareness, perception, knowledge of European Union (EU) quality certifications: Protected Designation of Origin (PDO), Protected Geographical Indication (PGI), Traditional Specialty Guaranteed (TSG), and organic as well as the consumption of...