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XBRL mandate and timeliness of financial reporting : the effect of internal control problems
Hwang, Seokyoun; No, Won Gyun; Kim, Jongkyum - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 3, pp. 667-692
Persistent link: https://www.econbiz.de/10012593910
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The process of creating XBRL instance documents : a research framework
Janvrin, Diane; Mascha, Maureen Francis - In: Review of business information systems 14 (2010) 2, pp. 11-34
Persistent link: https://www.econbiz.de/10009126231
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Design principles for Standard Business Reporting (SBR) taxonomy development : evidence from Finland
Ojala, Hannu; Penttinen, Esko; Collis, Jill; Virtanen, Tuija - In: Nordic journal of business : NJB 67 (2018) 1, pp. 4-26
Persistent link: https://www.econbiz.de/10012302167
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Users' perspective of extensible business reporting language (XBRL) in India
Raju, S. Raghavendra; Mahadevappa, B. - In: Mudra : journal of finance and accounting 3 (2016) 2, pp. 29-41
Persistent link: https://www.econbiz.de/10011841865
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The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...
Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227
Persistent link: https://www.econbiz.de/10011414499
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Internal audit function quality and financial reporting : results of a survey on German listed companies
Gros, Marius; Koch, Sebastian; Wallek, Christoph - In: Journal of management & governance 21 (2017) 2, pp. 291-329
Persistent link: https://www.econbiz.de/10011731633
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Analysis of Actual Company Filings Using XBRL : An Empirical Investigation into Interactive Use of XBRL Financial Statement Data
Williams, Kelly L. - 2014
This study investigates the usefulness of eXtensible Business Reporting Language (XBRL) corporate filings to conduct a … basic investment task: ratio analysis. Proponents of XBRL have long argued that its use will increase the timeliness, ease …, was chosen to test XBRL's ability to provide access to financial data quickly, efficiently, and interactively …
Persistent link: https://www.econbiz.de/10013065109
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XBRL : Towards an Unified Taxonomy
Beerbaum, Dirk - 2016
of the taxonomy. The taxonomy can be regarded as a main cornerstone of each XBRL financial reporting submission. As …This study identifies upcoming trends for XBRL (Extensible Business Reporting Language). While most of the articles … taxonomy do not develop standards, laws and regulations newly, they only derive standardized reporting elements. The current …
Persistent link: https://www.econbiz.de/10013003582
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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
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XBRL for financial reporting : evidence on Italian GAAP versus IFRS
Valentinetti, Diego; Rea, Michele A. - In: Accounting perspectives : a journal of The Canadian … 12 (2013) 3, pp. 237-260
Persistent link: https://www.econbiz.de/10010193776