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Extensible Business Reporting Language (XBRL) : A Note on Need to Study XBRL as a Social Artifact
Pathak PhD, CPA, CGA, CFF, CFE, CISA, Jag - 2014
reporting around the world. It provides major benefits in the preparation, analysis, and communication of business information … it plausible to be called social artifacts too. Extensible Business Reporting Language (XBRL) is one such technological …
Persistent link: https://www.econbiz.de/10014199445
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Initial Evidence on the Market Impact of the XBRL Mandate
Blankespoor, Elizabeth - 2015
In 2009, the SEC mandated that financial statements be filed using eXtensible Business Reporting Language (XBRL). The …
Persistent link: https://www.econbiz.de/10013038082
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The Impact of Financial Statement Audits on Non-Income-Increasing Misreporting : Evidence from Restatements
Pittman, Jeffrey - 2018
Extant evidence implies that managers rely on a variety of non-income-increasing techniques to manipulate earnings. However, prior research finds that the auditor is more likely to discipline firms against practicing income-increasing (II) earnings management due to its higher litigation and...
Persistent link: https://www.econbiz.de/10012934729
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Financial Reporting Quality of ESG Firms Listed in China
Abeysekera, Indra; Li, Feng; Lu, Yingjun - 2023
The quality of financial reporting shows how informative the accounting numbers are for decision-making. Because … business outlook can influence financial reporting quality, this study examined predictable, moderately predictable and … management), controlling for the influence of known variables (firm age and firm-specific risk) on financial reporting quality …
Persistent link: https://www.econbiz.de/10014353563
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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
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XBRL in der betrieblichen Praxis : elektronisches Business-Reporting nach internationalem Standard
Flickinger, Norbert - 2007
Persistent link: https://www.econbiz.de/10003439041
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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
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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
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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
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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