Similar Search Results

THE NORMALIZATION OF FINANCIAL DATA EXCHANGE OVER THE INTERNET: ADOPTING INTERNATIONAL STANDARD XBRL

Florescu, Vasile; Amza, Cosmin Petronel; Tudor, Catalin … - In: Annals of Faculty of Economics 4 (2009) 1, pp. 935-939

The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup Language), opened new formalization perspectives for interorganizational data exchanges over the Internet. Many of the organizations involved in the normaliza

Persistent link: https://www.econbiz.de/10008512028

Perceived Environmental Factors And The Intention To Adopt A Standard Business Reporting Facility: A Survey Of Australian Corporate Cfos

Azam, Saiful - In: Asian Academy of Management Journal of Accounting and … 10 (2014) 2, pp. 147-173

The Australian government's extensible business reporting language (XBRL)-derived reporting facility, called Standard …

Persistent link: https://www.econbiz.de/10011158435

External Balance And Budget In Malaysia

Tsen, Wong Hock - In: Asian Academy of Management Journal of Accounting and … 10 (2014) 2, pp. 37-54

The Australian government's extensible business reporting language (XBRL)-derived reporting facility, called Standard …

Persistent link: https://www.econbiz.de/10011158437

AN ALGORITHM FOR THE DETECTION OF REVENUE AND RETAINED EARNINGS MANIPULATION

Pustylnick, Igor - In: Accounting & Taxation 4 (2012) 2, pp. 95-105

This paper presents a statistical analysis confirming the former empirical findings that positive differences between the growth rates of P-Score and Z-score appears in financial statement data of companies involved in major financial fraud. The paper examines firms that engaged in fraud in the...

Persistent link: https://www.econbiz.de/10011205451

USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS

Mihai, Florin; Groza, Constantin; Aldescu (Iacob) Elena-Oana - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 11-11

One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology. In this regard SMEs are under stress of two major factors:implementation of accounting standards...

Persistent link: https://www.econbiz.de/10009395349

Longitudinal analysis of voluntary adoption of XBRL on financial reporting

Efendi, Jap; Smith, L. Murphy; Wong, Jeffrey - In: International Journal of Economics and Accounting 2 (2011) 2, pp. 173-189

In December 2008, the SEC approved final rules which require companies to submit financial statements in XBRL format … public companies. Previously, the SEC established a voluntary filing programme for XBRL reporting in March 2005. Accordingly …, the objectives of our study are: 1) to provide an overview of the benefits and global development of XBRL; 2) to evaluate …

Persistent link: https://www.econbiz.de/10009352581

Advantages Of Semantic Web Technologies In The Knowledge Based Society

Varlan, Simona Elena - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 2010SE (2010) july, pp. 417-422

As communication devices and the Internet become ubiquitous the world continues its progres-sion toward a knowledge-based society in which what you know equals the degree of your success. Knowledge sharing breaks down now time and distance barriers and makes people work in virtual of-fices and...

Persistent link: https://www.econbiz.de/10008693677

The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL: Empirical analysis of SEC filings

Kaya, Devrimi - In: International Journal of Accounting and Information … 22 (2014), pp. 2-17

-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL). Design …/methodology/approach – A disclosure checklist consisting of 54 financial and non-financial items in XBRL format is developed to examine the … that prepare, “clients” that use and regulators that monitor financial reporting disclosures in XBRL. …

Persistent link: https://www.econbiz.de/10010795371

Does voluntary adoption of XBRL reduce cost of equity capital?

Hao, Lizhong; Zhang, Joseph H.; Jing (Bob) Fang - In: International Journal of Accounting and Information … 22 (2014), pp. 86-102

Purpose –The paper aims to examine whether or not firms voluntarily filing in XBRL (eXtensible Business Reporting … Language) format enjoy a lower cost of capital. XBRL, or “interactive data” as the US Securities and Exchange Commission refers …. Design/methodology/approach –The authors investigate whether voluntary adoption of XBRL impacts cost of equity capital using …

Persistent link: https://www.econbiz.de/10010797623

SMALL BUSINESS DEVELOPMENT DURING THE CRISIS

Briciu, Sorin; Groza, Constantin; Putan, Alina - In: Annales Universitatis Apulensis Series Oeconomica 2 (2012) 14, pp. 2-2

In a modern economy SMEs have to function beside the large enterprises in anefficient way. Both large enterprises and small enterprises have a role and weighted well defined onthe market, in the light of the priorities on which the economy and social structure requires. In theperiod of crisis,...

Persistent link: https://www.econbiz.de/10010838709