The main duty of every corporate house is to disclose its business affairs to various stakeholders. Stakeholders are the group of people having direct or indirect interest on the business performance and its positional aspects. To disclose information related to the firm performance and its...

XBRL is a very dynamic and modern financial reporting language which is being used around the world to communicate the results of operational and financial performance of the business organizations. It ensures accuracy, reliability, timeliness and decision usefulness to various stakeholders. The...

Overtime, as the earth evolved, technology advancement also continues to evolve in the aspects of human brain matter. People are now literate and becoming more innovative in transforming the old trends or systems with the use of complicated things that intermingle with the technological aspects...

Today all the business organizations working in the dynamic environment in which the stakeholders are having a dynamic information need. So the information so communicated to stakeholders is not only related to the present scenario but it also related to past and future prospect of the business...

Data as a resource and data sharing enable competitive supply chains and present-day digital platform business models. The recipe for these competitive supply chains will no longer be contingent on how different companies contract to share data in their existing business networks but how these...

This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5...