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A field study examining the Indian Ministry of Corporate Affairs' XBRL implementation

Farewell, Stephanie M.; Hao, Lizhong; Kashyap, Vinod; … - In: The journal of information systems : JIS ; a semiannual … 31 (2017) 1, pp. 103-117

Persistent link: https://www.econbiz.de/10011688982

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

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

Inline XBRL versus XBRL for SEC reporting

Basoglu, Kamile Asli; White, Clinton E. - In: Journal of emerging technologies in Accounting 12 (2015), pp. 189-199

Persistent link: https://www.econbiz.de/10011846540

Computer-assisted functions for auditing XBRL-related documents

Boritz, Jefim E.; No, Won Gyun - In: Journal of emerging technologies in Accounting 13 (2016) 1, pp. 53-83

Persistent link: https://www.econbiz.de/10011846553

XBRL adoption and systematic information acquisition via EDGAR

Chen, Gary; Zhou, Jie - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 2, pp. 23-43

Persistent link: https://www.econbiz.de/10012129098

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 …The Extensible Business Reporting Language (XBRL) is a markup language which enables companies to easily generate … realized benefit of XBRL-based corporate reporting. From a theoretical viewpoint XBRL enables investors and other stakeholders …

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

XBRL and the qualitative characteristics of useful financial information

Birt, Jacqueline L.; Muthusamy, Kala; Bir, Poonam - In: Accounting research journal 30 (2017) 1, pp. 107-126

Persistent link: https://www.econbiz.de/10011757663

Reporting to machines - reporting trends and XBRL diffusion among Austrian listed companies

Kovarova-Simecek, Monika; Pellegrini, Tassilo - In: Conference proceedings trends in business communication 2016, (pp. 49-65). 2017

Persistent link: https://www.econbiz.de/10011619568

Reporting technologies and textual readability : evidence from the XBRL mandate

Li, Xitong; Zhu, Hongwei; Zuo, Luo - 2021

qualitative disclosures. Leveraging the opportunity created by the eXtensible Business Reporting Language (XBRL) mandate in the …Financial reporting technologies can significantly affect how firms construct and disseminate quantitative and … United States, we use a difference-in-differences approach to examine whether and how a firm’s XBRL adoption affects the …

Persistent link: https://www.econbiz.de/10012523340