Zobrazeno 1 - 10 of 40 pro vyhledávání: '"Standard business reporting"'
2
The Evolution and Diffusion of the Standard Business Reporting (SBR) Initiatives: Evidence from UK Small Businesses
Autor: Alkhatib, Said M., Alkhatib, Esraa S.
Publikováno v: Arias Montano. Repositorio Institucional de la Universidad de Huelva
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Few studies have comprehensively described Standard Business Reporting (SBR) as a policy-driven initiative based on inline eXtensible Business Reporting Language (iXBRL) aimed at reducing the administrative burden of statutory business reporting. The
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::5b125effc29d75b89503093e057cb732
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3
Textual and contextual analysis of professionals’ discourses on XBRL data and information quality
Autor: Arif Perdana, Fiona H. Rohde, Alastair Robb
Publikováno v: International Journal of Accounting & Information Management. 27:492-511
Purpose The purpose of this study is to gain insight into what aspects of eXtensible Business Reporting Language (XBRL) data and information quality (DIQ) most interest professionals. Design/methodology/approach The authors use text analytics to exam
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a40659230151f6f190994c382208a406
https://doi.org/10.1108/ijaim-01-2018-0003
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5
Steering the adoption of standard business reporting for cross domain information exchange
Autor: Bharosa, N., Hietbrink, Frans, Mosterd, Lars, Van Oosterhout, Ralf, Hinnant, Charles C., Zuiderwijk, Anneke
Publikováno v: DG.O
Proceedings of the 19th Annual International Conference on Digital Government Research: Governance in the Data Age, DG.O 2018
Proceedings of the 19th Annual International Conference on Digital Government Research
Over the years, several governments around the world have introduced a version of Standard Business Reporting (SBR) for information exchange with public agencies. Their main goals are to ease the reporting burden for businesses and the regulatory bur
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1ff4d5316fd69334e46f3faf357647b6
https://doi.org/10.1145/3209281.3209325
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6
Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program
Autor: Jap Efendi, Chandra Subramaniam, Jin Dong Park
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
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7
The collaborative realization of public values and business goals: Governance and infrastructure of public–private information platforms
Autor: A.J. Klievink, Yao-Hua Tan, Nitesh Bharosa
Publikováno v: Government Information Quarterly, 33 (1), 2016
The scale of society's evolving challenges gradually surpasses the capacity of the public sector to address them. Coping with these challenges requires budget-short governments to look for innovative ways to transform and improve their operations and
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::23188c355b43e91c37235ec037dd3c1d
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8
Standard Business Reporting (SBR) Adoption in Australia, Critically Acclaimed, Box Office Flop: Constructivist and Ecological Rationalities in Information Systems (IS) Adoption
Autor: Fiona H. Rohde, D. Alastair Robb, Arif Perdana, Jacqueline Birt
Publikováno v: Australasian Journal of Information Systems, Vol 22, Iss 0 (2018)
IS enables organizations to improve their productivity, streamline their business processes, and better understand the challenges and opportunities facing their business. These benefits can further accrue to individuals and organizations when they ad
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7891e7b0d89962bc1813b48bd15e4689
https://doi.org/10.3127/ajis.v22i0.1680
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9
Design principles for Standard Business Reporting (SBR) taxonomy development: Evidence from Finland
Autor: Ojala, Hannu, Penttinen, Esko, Collis, Jill, Virtanen, Tuija Helena
Standard Business Reporting (SBR) is a consolidated reporting model for the digital transmission of financial data to several statutory bodies. It requires the development of a national taxonomy, which facilitates the joint tax, statistics and financ
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::0f28f54c6acf1013f5b31851dae1d3cf
http://bura.brunel.ac.uk/handle/2438/16341
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10
XBRL to enhance external financial reporting: Should we implement or not? Case Company X
Autor: Brigitte Eierle, Hannu Ojala, Esko Penttinen
Publikováno v: Journal of Accounting Education. 32:160-170
The growing use of eXtensible Business Reporting Language (XBRL) represents a fundamental change for financial information flows. In a number of countries XBRL has already been put to practical use, for instance through implementation within the fina
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c5236310396f25da67792052f58f8150
https://doi.org/10.1016/j.jaccedu.2014.04.003
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