Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL?
D Beerbaum, M Piechocki, C Weber - Maciej and Weber, Christoph …, 2021 - papers.ssrn.com
National standardsetters and other observers continue to express concerns over a principles-
based developed IFRS taxonomy. Based on the comments as part of the consultation phase …
based developed IFRS taxonomy. Based on the comments as part of the consultation phase …
An integrative review and synthesis of XBRL research in academic journals
Extensible business reporting language (XBRL) was developed from an established markup
computer language (eXtensible Markup Language, XML). XBRL facilitates data and …
computer language (eXtensible Markup Language, XML). XBRL facilitates data and …
Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis
Abstract The International Journal of Accounting Information Systems (IJAIS) celebrated its
20th anniversary in 2019. This study conducts a retrospective analysis of IJAIS articles using …
20th anniversary in 2019. This study conducts a retrospective analysis of IJAIS articles using …
Integrated reporting in an internet and social media communication environment: conceptual insights
This paper discusses the potential role of Internet communication technologies, including
social media, in the integrated reporting process. A media richness framework provides a …
social media, in the integrated reporting process. A media richness framework provides a …
Water management accounting: A framework for corporate practice
KL Christ, RL Burritt - Journal of Cleaner Production, 2017 - Elsevier
Water initiatives for business and in business have ballooned in the 2010's because of
concerns over increased uncertainty surrounding water supplies as well as competing …
concerns over increased uncertainty surrounding water supplies as well as competing …
Digital transformation of business-to-government reporting: An institutional work perspective
Traditional business-to-government reporting is a core remit of the accounting function but is
associated with a significant administrative burden on business. This burden is a major …
associated with a significant administrative burden on business. This burden is a major …
Does XBRL adoption constrain earnings management? Early evidence from mandated US filers
We examine whether the use of eXtensible Business Reporting Language (XBRL) for
financial reporting (ie, interactive data submissions) reduces earnings management during …
financial reporting (ie, interactive data submissions) reduces earnings management during …
Impact of XBRL adoption on financial reporting quality: a global evidence
Purpose This paper aims to examine the effect of eXtensible Business Reporting Language
(XBRL) adoption on financial reporting quality at the country-level (developing and …
(XBRL) adoption on financial reporting quality at the country-level (developing and …
Does XBRL adoption eliminate misclassification of income statement items?
Z Sanad - Journal of Financial Reporting and Accounting, 2024 - emerald.com
Purpose The financial world of today is evolving at a rate that can be challenging to keep up
with and comprehend due to developments in information and communication technology …
with and comprehend due to developments in information and communication technology …
Digitally unified reporting: how XBRL-based real-time transparency helps in combining integrated sustainability reporting and performance control
P Seele - Journal of Cleaner Production, 2016 - Elsevier
In this paper, I address the call for a “new approach to sustainability reporting”(Lubin and
Esty, 2014) based on the present “sustainability gap” and propose the concept of “digitally …
Esty, 2014) based on the present “sustainability gap” and propose the concept of “digitally …