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
Privacy Without Compromise: Benchmarking Local Open-Weight LLMs for Financial Data Extraction

article Full Text OpenAlex

Development of Accounting Data Classification Model using ELECTRA-based Text Augmentation Techniques

article Full Text OpenAlex

Digital accounting and its role in improving the impact of audit quality on financial integrity of Saudi Arabia SMEs

article Full Text OpenAlex

Aligning Artificial Intelligence in Enhancing the Effectiveness of Emotional Intelligence in Accounting and Audit Professionals

preprint Full Text OpenAlex

How Fintech drives corporate M&A?

article Full Text OpenAlex

Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

article Full Text OpenAlex

Digital Accounting and Financial Performance of MSMEs in Indonesia: The Mediating Role of Digital Innovation

article Full Text OpenAlex

A Study on the Impact of Digital Governance on the Quality of Accounting Information in Saudi Banks

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The nexus between IFRS 9 and rule of law on banks' earnings volatility

article Full Text OpenAlex

Voluntary Disclosure Strategies of Soft and Hard Information for Good and Bad News: The Case of Digital Companies Listed on the Tehran Stock Exchange

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

article Full Text OpenAlex 201 FWCI49.0761

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

article Full Text OpenAlex 174 FWCI42.9344

The Impact of the Characteristics of Accounting Information Systems on the Quality of Integrated Reports in the Industrial Companies Listed on the Amman Stock Exchange

book-chapter Full Text OpenAlex 120 FWCI125.5546

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

article Full Text OpenAlex 84 FWCI15.2907

The adoption of extensible business reporting language: an empirical investigation of the perceptions of accounting professionals

article Full Text OpenAlex 80 FWCI40.9038

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

book-chapter Full Text OpenAlex 68 FWCI58.2222

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

article Full Text OpenAlex 68 FWCI36.8727

STRATEGI DALAM MENJAGA KEABSAHAN DATA PADA PENELITIAN KUALITATIF

article Full Text OpenAlex 62 FWCI11.9557

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

article Full Text OpenAlex 59 FWCI10.7198

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

article Full Text OpenAlex 59 FWCI29.3571