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The European Union's ESEF iXBRL mandate : Finland's experience as an early adopter

Brands, Kristine; Holtzblatt, Mark A.; Koskentalo, Elina - In: Journal of emerging technologies in Accounting 19 (2022) 2, pp. 271-278

Persistent link: https://www.econbiz.de/10014309528

The use and determinants of online financial reports in Europe : an empirical investigation of listed firms

Pieper, Hendrik; Ottenstein, Philipp; Zülch, Henning - In: International journal of accounting, auditing and … 19 (2023) 3, pp. 297-327

Persistent link: https://www.econbiz.de/10014335308

An exploratory study on preparers’ perception of ESEF reporting : evidence from the Warsaw Stock Exchange

Miścikowska, Daria - In: Folia oeconomica Stetinensia : FOS 22 (2022) 1, pp. 191-218

Persistent link: https://www.econbiz.de/10014228002

Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings

Henselmann, Klaus; Scherr, Elisabeth; Ditter, Dominik - 2013

The business reporting standard XBRL offers the opportunity to easily extract and analyze a sufficient number of … monetary items out of single annual reports for statistical analysis purposes. Using XBRL 10-K reports filed with the SEC EDGAR … average, we find that for all monetary numbers that are contained in the examined XBRL reports, the first digit distribution …

Persistent link: https://www.econbiz.de/10010327520

Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL?

Beerbaum, Dirk; Piechocki, Maciej; Weber, Christoph - In: European Financial and Accounting Journal 12 (2017) 3, pp. 33-52

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...

Persistent link: https://www.econbiz.de/10011937420

The role of XBRL adoption on enhancing transparency of information disclosure: A case study of Jordanian financial companies

Alkayed, Hani; Zighan, Saad; Qabajeh, Majed; … - In: Cogent Business & Management 10 (2023) 3, pp. 1-17

The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and … accountants, academics, and auditors with a background in XBRL. We find that there is a significant positive impact of adopting … XBRL on improving information transparency and efficiency of Jordanian financial companies. XBRL reporting leads to better …

Persistent link: https://www.econbiz.de/10014527474

XBRL Cost-benefit analysis: In Theory and application

Kloeden, Phillip - 2006

A definition of XBRL will be given, followed by a brief overview of the XBRL system. A timeline of events in the brief … history of XBRL will be rendered and discussed. Based on the global perspective of the XBRL movement and the establishment of … an international consortium, XBRL International, international and domestic analysis will be addressed. Standardization …

Persistent link: https://www.econbiz.de/10009459164