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 …
On the convergence of management accounting and financial accounting–the role of information technology in accounting change
J Taipaleenmäki, S Ikäheimo - International journal of accounting …, 2013 - Elsevier
In this article we theorize and conceptualize the recent convergence of management
accounting (MA) and financial accounting (FA) with the advancements in information …
accounting (MA) and financial accounting (FA) with the advancements in information …
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 …
XBRL's impact on analyst forecast behavior: An empirical study
This paper investigates the benefits of mandatory adoption of the eXtensible Business
Reporting Language (XBRL) in the US Using a sample of Phase I and Phase II filers in year …
Reporting Language (XBRL) in the US Using a sample of Phase I and Phase II filers in year …
[PDF][PDF] Measuring accounting reporting complexity with customized extensions XBRL–A behavioral economics approach
D Beerbaum, M Piechocki… - Journal of Applied …, 2019 - researchgate.net
We propose a new measure of accounting reporting complexity (ARC) based on customized
extensions XBRL elements in relation to the number of reporting tags (NRT), expressed as …
extensions XBRL elements in relation to the number of reporting tags (NRT), expressed as …
XBRL adoption and expected crash risk
Y Zhang, Y Guan, JB Kim - Journal of Accounting and Public Policy, 2019 - Elsevier
Abstract The US Securities and Exchange Commission (SEC) mandated the adoption of
eXtensible Business Reporting Language (XBRL) in 2009, with the aim of facilitating data …
eXtensible Business Reporting Language (XBRL) in 2009, with the aim of facilitating data …
Improving corporate disclosure through XBRL: An evidence-based taxonomy structure for integrated reporting
Purpose The purpose of this paper is to examine the potential for eXtensible Business
Reporting Language (XBRL) to go beyond static reporting. A taxonomy structure of …
Reporting Language (XBRL) to go beyond static reporting. A taxonomy structure of …
The influence of XBRL adoption on financial reporting timeliness: evidence from Indonesian Banking Industry
This study examines the impact of eXtensible Business Reporting Language (XBRL)
adoption on financial reporting timeliness. The population are banking companies listed on …
adoption on financial reporting timeliness. The population are banking companies listed on …
XBRL mandate and timeliness of financial reporting: do XBRL filings take longer?
This study examines the impact of the Securities and Exchange Commission's (SEC) XBRL
(eXtensible Business Reporting Language) mandate on the timeliness of financial reporting …
(eXtensible Business Reporting Language) mandate on the timeliness of financial reporting …