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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

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

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

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

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

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

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

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

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

Measuring accounting reporting complexity with XBRL

Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287

Persistent link: https://www.econbiz.de/10011817915

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