XBRL: An (Open) Source of Enlightenment or Disillusion?
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DOI: 10.1080/09638180701507163
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Citations
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Cited by:
- Enrique BONSON, 2008. "Solvency II and XBRL: New Rules and Technologies in Insurance Supervision," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 2, pages 35-49, November.
- Florin Radu, 2016. "XBRL – The business Language in the Digital Age," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 589-594, February.
- Cristina Stefanescu, 2014. "XBRL-Based Projects for Financial and Prudential Reporting – an Empirical Analysis in European Banking System," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 10(2), pages 76-86, April.
- Saiful Azam, 2014. "Perceived Environmental Factors And The Intention To Adopt A Standard Business Reporting Facility: A Survey Of Australian Corporate Cfos," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 10(2), pages 147-173.
- André Gräning & Carsten Felden & Maciej Piechocki, 2011. "Status Quo and Potential of XBRL for Business and Information Systems Engineering," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 3(4), pages 231-239, August.
- Arnold, Vicky & Bedard, Jean C. & Phillips, Jillian R. & Sutton, Steve G., 2012. "The impact of tagging qualitative financial information on investor decision making: Implications for XBRL," International Journal of Accounting Information Systems, Elsevier, vol. 13(1), pages 2-20.
- Troshani, Indrit & Janssen, Marijn & Lymer, Andy & Parker, Lee D., 2018. "Digital transformation of business-to-government reporting: An institutional work perspective," International Journal of Accounting Information Systems, Elsevier, vol. 31(C), pages 17-36.
- Indrit Troshani & Nick Rowbottom, 2021. "Digital Corporate Reporting: Research Developments and Implications," Australian Accounting Review, CPA Australia, vol. 31(3), pages 213-232, September.
- Gostimir Dejan, 2015. "XBRL Standard for Financial Reporting in Croatia: Current State and Perspectives," Business Systems Research, Sciendo, vol. 6(2), pages 31-40, September.
- Enrique Bonsón & Virginia Cortijo & Tomas Escobar & Francisco Flores & Sergio Monreal, 2010. "Solvency II and XBRL: new rules and technologies in insurance supervision," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 18(2), pages 144-157, May.
- Diego Valentinetti & Michele A. Rea, 2013. "XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS," Accounting Perspectives, John Wiley & Sons, vol. 12(3), pages 237-259, September.
- Ferhat D. Zengul & James D. Byrd & Nurettin Oner & Mark Edmonds & Arline Savage, 2019. "Exploring corporate governance research in accounting journals through latent semantic and topic analyses," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 26(4), pages 175-192, October.
- Miścikowska Daria, 2022. "An Exploratory Study on Preparers’ Perception of ESEF Reporting: Evidence from the Warsaw Stock Exchange," Folia Oeconomica Stetinensia, Sciendo, vol. 22(1), pages 191-218, June.
- Valentin Florentin Dumitru, 2011. "The Impact of Information Technologies on the Organization and Functioning of the Company," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(Special N), pages 754-770, November.
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