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 …
eXtensible business reporting language (XBRL): A review and implications for future research
This study seeks to advance research related to eXtensible Business Reporting Language
(XBRL). XBRL is an open standard for reporting structured financial information which …
(XBRL). XBRL is an open standard for reporting structured financial information which …
XBRL mandate: Thousands of filing errors and so what?
H Du, MA Vasarhelyi, X Zheng - Journal of Information …, 2013 - publications.aaahq.org
Since the mandate by the US Securities and Exchange Commission (SEC) to begin
interactive data reporting in June 2009, according to XBRL Cloud, an XBRL product and …
interactive data reporting in June 2009, according to XBRL Cloud, an XBRL product and …
[图书][B] Towards an XBRL-enabled corporate governance reporting taxonomy.: An empirical study of NYSE-listed Financial Institutions
D Beerbaum - 2016 - books.google.com
Corporate Governance failures of large corporations such as Lehman Brothers have evoked
a plethora of calls for changes in Corporate Governance Principles. Despite the fact that …
a plethora of calls for changes in Corporate Governance Principles. Despite the fact that …
Twenty years of XBRL: what we know and where we are going
F Bartolacci, A Caputo, A Fradeani… - Meditari Accountancy …, 2020 - emerald.com
Purpose This paper aims to extend the knowledge of eXtensible Business Reporting
Language (XBRL) to synthesize what 20 years of accounting and business literature on …
Language (XBRL) to synthesize what 20 years of accounting and business literature on …
Does the XBRL reporting format provide incremental information value? A study using XBRL disclosures during the voluntary filing program
J Efendi, JD Park, C Subramaniam - Abacus, 2016 - Wiley Online Library
This study investigates whether the eXtensible Business Reporting Language (XBRL)
reporting format provides incremental information value beyond the same 10K/10Q filings …
reporting format provides incremental information value beyond the same 10K/10Q filings …
The benefits of structured data across the information supply chain: Initial evidence on XBRL adoption and loan contracting of private firms
D Kaya, P Pronobis - Journal of Accounting and Public Policy, 2016 - Elsevier
A growing body of literature documents how different parties benefit from structured data
across the information supply chain. The purpose of this study is to examine the effect of …
across the information supply chain. The purpose of this study is to examine the effect of …
[图书][B] Accounting information systems for decision making
D Mancini - 2013 - Springer
I am very pleased to have been invited to present the foreword to this book, mainly on
research presentations at the 2012 Annual Conference of the Italian Chapter of AIS (ItAIS). I …
research presentations at the 2012 Annual Conference of the Italian Chapter of AIS (ItAIS). I …
Longitudinal analysis of voluntary adoption of XBRL on financial reporting
In December 2008, the SEC approved final rules which require companies to submit
financial statements in XBRL format with their SEC filings, beginning with quarterly June …
financial statements in XBRL format with their SEC filings, beginning with quarterly June …
The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL: Empirical analysis of SEC filings
D Kaya - International Journal of Accounting and Information …, 2014 - emerald.com
Purpose–The purpose of this paper is to empirically investigate the influence of several firm-
specific characteristics on the extent of voluntary disclosure in eXtensible business reporting …
specific characteristics on the extent of voluntary disclosure in eXtensible business reporting …