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XBRL - A Tool for Efficient Disclosure of Integrated Corporate Information
N, Abhishek - 2019
were analyzed with the help of descriptive and t-t test and found that the XBRL financial reporting is most efficient than … which are readable by both human and machines. This can be done only through the digital form of the reporting system. One … of the available tools to report the corporate information which is readable by both machine and human is XBRL. The …
Persistent link: https://www.econbiz.de/10012894697
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Literature Review of Internet Financial Reporting and XBRL
Mindzak, Justin - 2014
This paper examines both Internet Financial Reporting (IFR) and Extensive Business Reporting Language (XBRL). It begins …
Persistent link: https://www.econbiz.de/10013066784
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XBRL adoption and cost of debt
Lai, Syou-Ching; Lin, Yuh-Shin; Lin, Yi-Hung; Huang, Hua-Wei - In: International journal of accounting and information … 23 (2015) 2, pp. 199-216
Persistent link: https://www.econbiz.de/10011305187
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Does the XBRL reporting format provide incremental information value? : a study using XBRL disclosures during the voluntary filing program
Efendi, Jap; Park, Jin Dong; Subramaniam, Chandra - In: Abacus : a journal of accounting, finance and business … 52 (2016) 2, pp. 259-285
Persistent link: https://www.econbiz.de/10011593246
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The Economic Consequences of GASB Financial Statement Disclosure
Dambra, Michael - 2020
We examine whether Governmental Accounting Standards Board (GASB) financial statement disclosure influence local governments' economic decision-making. To do so, we exploit a recent GASB standard that differentially changed the disclosure requirements for pension obligations for county...
Persistent link: https://www.econbiz.de/10012841563
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Disclosure of non-current tangible assets information in private sector entities financial statements : the case of Lithuania
Kanapickiene, Rasa; Keliuotyte-Staniuleniene, Greta; … - In: Economies : open access journal 9 (2021) 2, pp. 1-64
The research aims to examine and evaluate the accounting information disclosure (AID) quality of the non-current tangible assets in the annual financial statements of private sector entities of Lithuania and identify characteristics of these enterprises that have an impact on the AID quality....
Persistent link: https://www.econbiz.de/10012548179
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Disclosure quality on Covid-19 of European Banks in half-year and year-end financial statements 2020
Löw, Edgar; Schröder, Michelle Elodie - 2021
disclosure satisfy and there is a lot of room for improvement for the next reporting period. Furthermore, the study provides a …
Persistent link: https://www.econbiz.de/10012795250
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Disclosure of non-current tangible assets information in local government financial statements : the case of Lithuania
Kanapickiene, Rasa; Keliuotyte-Staniuleniene, Greta - In: Economies : open access journal 7 (2019) 4/116, pp. 1-25
information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this …
Persistent link: https://www.econbiz.de/10012132101
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Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?
Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - 2022
We examine whether managers provide more voluntary disclosure when GAAP limits their reporting discretion in financial …
Persistent link: https://www.econbiz.de/10013294708
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Financial Reporting and Disclosure Practices in China
Lu, Hai; Shin, Jee-Eun; Zhang, Mingyue - 2023
We study financial reporting and disclosure practices in China using survey methods similar to prior studies of U …, Chinese firms do not have a bias towards conservative reporting. We explain and reconcile these differences as resulting from …
Persistent link: https://www.econbiz.de/10014351133