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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
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Does voluntary adoption of XBRL reduce cost of equity capital?
Hao, Lizhong; Zhang, Joseph H.; Fang, Jing - In: International journal of accounting and information … 22 (2014) 2, pp. 86-102
Persistent link: https://www.econbiz.de/10010378700
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XBRL to enhance external financial reporting : should we implement or not? ; case company x
Eierle, Brigitte; Ojala, Hannu; Penttinen, Esko - In: Journal of accounting education 32 (2014) 2, pp. 160-170
Persistent link: https://www.econbiz.de/10010384571
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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
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XBRL : a new global paradigm for business financial reporting
Liu, Chunhui - In: Journal of global information management : an official … 21 (2013) 3, pp. 60-80
Persistent link: https://www.econbiz.de/10010197637
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Extensible Business Reporting Language (XBRL) : potential of research in XBRL as a social artifact ; an essay
Pathak, Jagdish - In: International journal of enterprise information systems … 9 (2013) 4, pp. 99-102
Persistent link: https://www.econbiz.de/10010259345
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The impact of early XBRL adoption on analysts' forecast accuracy : empirical evidence from China
Liu, Chunhui; Yao, Lee Jian; Sia, Choon Ling; Wei, Kwok Kee - In: Electronic markets : the international journal on … 24 (2014) 1, pp. 47-55
Persistent link: https://www.econbiz.de/10010337644
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XBRL - based projects for financial and prudential reporting : an empirical analysis in European banking system
Stefanescu, Cristina - In: Acta Universitatis Danubius / Oeconomica 10 (2014) 2, pp. 76-86
Persistent link: https://www.econbiz.de/10010401393
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Issues with the communication and integrity of auditor reports when financial reporting shifts to an information-centric paradigm
Cohen, Eric E.; Debreceny, Roger; Farewell, Stephanie; … - In: International journal of accounting information systems 15 (2014) 4, pp. 400-422
Persistent link: https://www.econbiz.de/10010432194
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Digital reporting options for Europe : a study of interactive data from the perspective of non-professional investors
Locke, Joanne; Lymer, Andrew; Lowe, Alan David - 2010
Persistent link: https://www.econbiz.de/10009562605