Search Results - subject:"XBRL"

Isomorphic pressures and XBRL adoption : a meta-analysis with economic level as a moderator

Mokodompit, Mona Permatasari; Subroto, Bambang; … - In: Cogent business & management 12 (2025) 1, pp. 1-20

eXtensible Business Reporting Language (XBRL), with the economic level as a moderator. We employ a meta-analysis approach to …, particularly mimetic pressures, affect XBRL adoption. The economic level of a country has a moderating influence, and developed …

Persistent link: https://www.econbiz.de/10015607639

Do machine-readable disclosures fuel nonbank lending?

Lu, Lin; Ongena, Steven; Wang, Jing - 2026

Persistent link: https://www.econbiz.de/10015609788

A futuristic view of using XBRL technology in non-financial sustainability reporting : the case of the FDIC

Mousa, Rania; Ozili, Peterson K. - In: Journal of risk and financial management : JRFM 16 (2023) 1, pp. 1-18

, XBRL, has been adopted by the U.S. Federal Deposit Insurance Corporation (FDIC) to process financial data in the quarterly … FDIC’s XBRL implementation process and investigates the roles and experiences of the agency’s stakeholders. A case study … using XBRL technology to process non-financial sustainability data, which is still an under-researched area. Therefore, the …

Persistent link: https://www.econbiz.de/10014301588

Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy

Heinemann, Marwin; Stiller, Wojciech - In: International tax and public finance 32 (2025) 1, pp. 195-237

Persistent link: https://www.econbiz.de/10015330676

Data sharing or analytics sharing?

Smichowski, Bruno Carballa; Lefouili, Yassine; … - 2025

Persistent link: https://www.econbiz.de/10015194578

Eionet core data flows 2024

European Environment Agency - 2025

This briefing summarises the evaluation of hundreds of data deliveries received from reporting countries for 13 Eionet core data flows. It shows progress against agreed reporting criteria, allowing countries to identify and prioritise the resources they need for regular reporting procedures.

Persistent link: https://www.econbiz.de/10015439655