. For this purpose study adopted secondary sources of data and concludes that XBRL will change reporting paradigm in India … it is the reporting trend emerging around the world. This new tool removes almost all pitfalls of traditional format of … Business Reporting Language benefits both preparers and users in various ways such as in creation, analysis and disclosure of …

of the financial reporting system in India and on the disclosure of both financial and non-financial information in the … reporting system in India and it also helps to communicate both financial and non-financial information under a single financial …XBRL is a very dynamic and modern financial reporting language which is being used around the world to communicate the …

aid stakeholders to act strategically. So around the world, Integrated Reporting (IR) is the trend of the day. So there is … a need for having a standardized mode of reporting that can be XBRL. So the present study is intended to analyze the … importance of integrated reporting, the role of XBRL in promoting integrated reporting and the challenges involved in promoting …

Today, financial reporting is not only limited to producing financial information. Besides financial information, non … in a single report is known as the Integrated Reporting (IR) system. The present study is intended to analyze the current … will become the motivation for other Indian companies for practicing integrated reporting voluntarily …

Business reporting in India is becoming more transparent and dynamic as it is impacted by regulatory changes and … intellectual capital in undertaking, managing, and reporting economic, environmental and social aspects. Reporting economic …, environmental and social aspects in a single report is termed as integrated reporting (IR). The present paper is empirical in nature …

on various frameworks like GRI (The Global Reporting Initiative), Dow Jones Sustainability reporting, etc. In India …In today’s era, corporate governance reporting is not only limited to corporate social responsibility (CSR) but now the …, companies are preparing business responsibility reporting (BR) as a sustainability reporting practice as per SEBI norms, and …

relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany …

This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies … estimator proposed by Arellano and Bond (1991), highlights the positive effect of financial reporting quality (FRQ) on financial …

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded … companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value …. Recognizing that external financial reporting quality is at best a 2nd order effect on firm value imposes an important external …