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Der Nutzen der Extensible Business Reporting Language im Rahmen der externen Unternehmensberichterstattung : eine theoretisch und empirisch fundierte Analyse

Müller, Ludwig - 2017

Die Extensible Business Reporting Language (XBRL) ist eine Auszeichnungssprache für Daten der externen … monatlichen Analystenschätzungen für über 5000 Unternehmen in den USA über einen Zeitraum von acht Jahren. Die multiple …The Extensible Business Reporting Language (XBRL) is a markup language which enables companies to easily generate …

Persistent link: https://www.econbiz.de/10011796159

The Effect of New Information Technologies on Asset Pricing Anomalies

Hirshleifer, David; Ma, Liang - National Bureau of Economic Research - 2024

We test and compare the effects of introduction of two new financial information technologies, EDGAR and XBRL, on well-known asset pricing anomalies often attributed to mispricing. EDGAR facilitates easier access to public accounting information about public firms; XBRL reduces the cost of...

Persistent link: https://www.econbiz.de/10015056093

Analysed reporting

1977

Persistent link: https://www.econbiz.de/10000582033

Financial statement presentation

Henry, Elaine; Holzmann, Oscar J. - In: The journal of corporate accounting & finance 20 (2008/09) 1, pp. 79-83

Persistent link: https://www.econbiz.de/10003783181

Extensible business reporting language : (the digital language of business)

Pradhan, B. B.; Pattnaik, S. - In: E-commerce and marketing, (pp. 249-259). 2008

Persistent link: https://www.econbiz.de/10003810264

Survey of accounting

Edmonds, Thomas P.; Edmonds, Cindy D.; McNair, Frances M.; … - 2007 - internat. ed.

Persistent link: https://www.econbiz.de/10003475774

A theoretical framework for examining the corporate adoption decision involving XBRL as a continuous disclosure reporting technology

Pinsker, Robert - In: New dimensions of business reporting and XBRL, (pp. 73-98). 2007

Persistent link: https://www.econbiz.de/10003515303

Report on activities and accounts for 1982-83

1983

Persistent link: https://www.econbiz.de/10003301946

Accountants' awareness and perceptions about assurance on XBRL financial statements

Venkatesh, Roopa; Armitage, Jack - In: The journal of applied business research 28 (2012) 2, pp. 145-154

Persistent link: https://www.econbiz.de/10009524134

International reactions to IASB/FASB's new approach towards the presentation of the statement of financial position

Müller, Victor O.; Mures̜an, Mariana L.; Ienciu, Ionel A. - In: Journal of international business and economics : JIBE 11 (2011) 1, pp. 39-48

Persistent link: https://www.econbiz.de/10009260805