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
The Use of Annual Reports and Websites as Investor Relations Tools: An Analysis of Turkish Airlines

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Muhasebede Dijitalleşme Üzerine Çalışılan Lisansüstü Tezlerin Bibliyometrik Analizi

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THE EFFECT OF INDEPENDENT AUDIT QUALITY ON COMPANY PROFITABILITY: BIST100 TECHNOLOGY SECTOR EXAMPLE

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

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Integration of Management Accounting and Financial Accounting in the Context of "Internet+"

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Birds of the same feather: CEO-CFO surname ties and corporate accounting information comparability

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Application of Industry 4.0 Technologies in Accounting Profession: Evidence from Sri Lanka

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Requirements for Auditor Reporting on the Single European Format of Financial Statements

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ANALISIS DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE DAN SPESIALISASI AUDITOR TERHADAP KINERJA AUDITOR

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Analysis of Factors Affecting the use of Accounting Information Systems in Micro, Small, and Medium Enterprises (MSMEs) Culinary in Medan City

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

article Full Text OpenAlex 157 FWCI50.03374166

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

article Full Text OpenAlex 156 FWCI45.22280497

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

article Full Text OpenAlex 73 FWCI21.0445734

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

article Full Text OpenAlex 67 FWCI9.96547848

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

article Full Text OpenAlex 55 FWCI52.08751168

STRATEGI DALAM MENJAGA KEABSAHAN DATA PADA PENELITIAN KUALITATIF

article Full Text OpenAlex 55 FWCI15.85550051

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

article Full Text OpenAlex 54 FWCI40.06450688

Accounting Information Systems: Scientific Production and Trends in Research

article Full Text OpenAlex 54 FWCI8.72918068

Embracing Emerging Technologies and Artificial Intelligence into the Undergraduate Accounting Curriculum: Reflections from the UAE

article Full Text OpenAlex 52 FWCI11.50464133

Accounting Information System and Islamic Banks’ Performance: An Empirical Study in the Kingdom of Bahrain

book-chapter Full Text OpenAlex 51 FWCI47.22922177