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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

XBRL financial reporting supply chain architecture

Piechocki, Maciej (contributor) - 2007

Recently the Internet with XML technologies and especially XBRL technology has impacted what is recognised as the … financial reporting supply chain. Some claims in the market report that XBRL has the potential to reduce inefficiencies …. The growing number of XBRL projects around the world together with strong interest from bodies such as the SEC in the …

Persistent link: https://www.econbiz.de/10003652544

The role of XBRL in enhanced business reporting (EBR)

Bonsón-Ponte, Enrique; Cortijo, Virginia; Escobar, Thomas - In: Journal of emerging technologies in Accounting 5 (2008), pp. 161-173

Persistent link: https://www.econbiz.de/10003811550

XBRL in der betrieblichen Praxis : elektronisches Business-Reporting nach internationalem Standard

Flickinger, Norbert - 2007

Persistent link: https://www.econbiz.de/10003439041

XBRL: improving transparency and monitoring functions of corporate governance

Roohani, Saeed; Furusho, Yuji; Koizumi, Makoto - In: International journal of disclosure and governance 1 (2009) 4, pp. 355-369

Persistent link: https://www.econbiz.de/10003909245

Response to discussions on "Assurance on XBRL instance document : a conceptual framework of assertions"

Srivastava, Rajendra P.; Kogan, Alexander - In: International journal of accounting information systems 11 (2010) 3, pp. 282-284

Persistent link: https://www.econbiz.de/10008664187

Discussion of "Assurance on XBRL instance document : a conceptual framework of assertions"

Trites, Gerald - In: International journal of accounting information systems 11 (2010) 3, pp. 279-281

Persistent link: https://www.econbiz.de/10008664188

Assurance on XBRL instance document : a conceptual framework of assertions

Srivastava, Rajendra P.; Kogan, Alexander - In: International journal of accounting information systems 11 (2010) 3, pp. 261-273

Persistent link: https://www.econbiz.de/10008664193

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