Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Jap Efendi"'
Publikováno v:
Research on Professional Responsibility and Ethics in Accounting ISBN: 9781804557938
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2756322a4a36cb9ca98b2ae64a67855e
https://doi.org/10.1108/s1574-076520230000025005
https://doi.org/10.1108/s1574-076520230000025005
Publikováno v:
Journal of Information Systems. 32:25-46
The adoption of innovative technologies holds both promise and risk. We focus on the voluntary adoption of innovative financial reporting and disclosure technologies (IFRDTs) using the voluntary adoption of XBRL as an exemplar for our study. In parti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dc9aab3fac5bb6f5fd9aa45045045af1
https://doi.org/10.2308/isys-51685
https://doi.org/10.2308/isys-51685
Publikováno v:
International Journal of Critical Accounting. 12:30
The globalisation movement has greatly affected accounting practice but also academic accounting. Authors at the US universities have historically been major contributors to accounting academic research. An increasing percentage of contributors now c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d3f8d0a827e46d93dcab5ec8adf99f35
https://doi.org/10.1504/ijca.2021.113890
https://doi.org/10.1504/ijca.2021.113890
Publikováno v:
Abacus. 52:259-285
This study investigates whether the eXtensible Business Reporting Language (XBRL) reporting format provides incremental information value beyond the same 10K/10Q filings previously provided in HTML format. Using a sample from the XBRL Voluntary Filin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0da740e595e4a7309d407cad4b216e23
https://doi.org/10.1111/abac.12079
https://doi.org/10.1111/abac.12079
Publikováno v:
Review of Accounting and Finance. 13:210-231
Purpose – The purpose of this paper is to examine whether firms manage the total value of stock option grants downward after the implementation of Statement of Financial Accounting Standards (SFAS) 123R to reduce their reported option expenses. Des
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::166ed0f3e35ca63086b573bd04806e94
https://doi.org/10.1108/raf-05-2012-0049
https://doi.org/10.1108/raf-05-2012-0049
Publikováno v:
Journal of Business Research. 67:1099-1105
In 2009, the Securities Exchange Commission (SEC) mandated public firms to file their financial statements using eXtensible Business Reporting Language (XBRL). The SEC's main motive behind this mandate is that XBRL filings would enhance the informati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3eb7fad9640a193f59c90412c2f8b831
https://doi.org/10.1016/j.jbusres.2013.05.051
https://doi.org/10.1016/j.jbusres.2013.05.051
Publikováno v:
Journal of Emerging Technologies in Accounting. 3:117-128
Information technology plays a critical role in modern business, especially regarding the accounting function. Thus, one might expect that information technology and accounting systems would be a major component of accounting research. This study see
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7acbe4317b3f91933b8b769a062a9e9c
https://doi.org/10.2308/jeta.2006.3.1.117
https://doi.org/10.2308/jeta.2006.3.1.117
Publikováno v:
SSRN Electronic Journal.
We find that the likelihood of forced turnover in the CEO and CFO positions is significantly higher for firms in the aftermath of option backdating than in propensity-score matched control firms. Forced turnover occurs in about 36 percent of the accu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::31197eb8fa36d7e97599114ffca2a5fa
https://doi.org/10.2139/ssrn.1670116
https://doi.org/10.2139/ssrn.1670116
Publikováno v:
SSRN Electronic Journal.
The issue of determinants of voluntary XBRL adoption has drawn considerable attention from the academic community around the world. In the U.S., the voluntary XBRL adoption process evolved under the SEC-administered XBRL Voluntary Filing Program (VFP
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9b4d1e0a7c92da1f6acb54fd66882c9c
https://doi.org/10.2139/ssrn.2201014
https://doi.org/10.2139/ssrn.2201014
Publikováno v:
SSRN Electronic Journal.
This study investigates whether XBRL filings of 10Ks and 10Qs possess incremental information content beyond current EDGAR filings in HTML format. The sample comprises of 342 voluntary XBRL filings from the period of 2005 to June 30, 2008. We documen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8bc30396eb0510b5d1306488ff139c33
https://doi.org/10.2139/ssrn.1671723
https://doi.org/10.2139/ssrn.1671723