专题：Financial Reporting and XBRL

This cluster of papers focuses on eXtensible Business Reporting Language (XBRL), a standardized language for the electronic communication of business and financial data. The papers cover topics such as the impact of XBRL adoption on transparency, data quality, information asymmetry, corporate governance, market efficiency, and the costs and benefits of XBRL adoption.
最新文献
Expanding the Horizons of Research Methodologies in Accounting—Introducing Design Science

article Full Text OpenAlex

The Influence of Government Accounting Standards, Educational Level, and Utilization of Information Technology on the Quality of Financial Reports

article Full Text OpenAlex

Automating Lease Accounting and Revenue Recognition: Overcoming Challenges in Subscription Based Models

article Full Text OpenAlex

The Opinion of a Digital Influencer and the Investment Decision When Accounting Information is Available

article Full Text OpenAlex

The Impact of Digital Accounting System on Financial Reporting Accuracy

article Full Text OpenAlex

Enhancing Financial Reporting with BI Tools: A Comparative Study of FRS, OBI, OTBI, and Smart View

article Full Text OpenAlex

Challenges and Limitations of Traditional Financial Auditing in the Big Data Environment

article Full Text OpenAlex

The Impact of Digitalization on Financial Accounting Practices : A Literature Review in the Scopus Database

review Full Text OpenAlex

Integration of Business Intelligence Tools into Corporate Tax Liability Analysis

article Full Text OpenAlex

The Impact of Data Asset Information Disclosure on Bank Credit

article Full Text OpenAlex

近5年高被引文献
Textual Analysis in Accounting: What's Next?*

article Full Text OpenAlex 127 FWCI36.427

The Disclosure and Consequences of U.S. Critical Audit Matters

article Full Text OpenAlex 124 FWCI33.417

Investigating the Effects of Financial Accounting Reports on Managerial Decision Making in Small and Medium-sized Enterprises

article Full Text OpenAlex 63 FWCI8.547

Management accounting and the concepts of exploratory data analysis and unsupervised machine learning: a literature study and future directions

article Full Text OpenAlex 59 FWCI12.456

Testing accountants' perceptions of the digitization of the profession and profiling the future professional

article Full Text OpenAlex 45 FWCI17.862

eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research

review Full Text OpenAlex 44 FWCI2.551

Accounting Information Systems: Scientific Production and Trends in Research

article Full Text OpenAlex 44 FWCI7.536

Internet of things: Emerging impacts on digital reporting

article Full Text OpenAlex 43 FWCI7.943

Does XBRL adoption increase financial information transparency in digital disclosure environment? Insights from emerging markets

article Full Text OpenAlex 42 FWCI39.658

Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports

article Full Text OpenAlex 41 FWCI8.96