Die Extensible Business Reporting Language (XBRL) ist eine Auszeichnungssprache für Daten der externen Unternehmensberichterstattung. Sie erlaubt die Erstellung elektronischer Berichten in einem computerlesbaren Format und ermöglicht damit die weitgehend automatische Übermittlung und...

National standard setters and external accounting observers continue to express concerns over a principles-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy for electronic filings for Foreign Private Issuers by...

Efforts of various international institutions have supported implementation of national/regional single windows and the next logical step would be to internationalize and make them interoperable to allow for greater collaborative information sharing. The purpose of this paper is to review the...

The purpose of this study is to investigate the association between electronic filing (e-filing) and the total tax compliance costs incurred by small and medium size businesses in developing countries, based on survey data from South Africa, Ukraine, and Nepal. A priori, most observers expect...

Financial reports must provide the following: needed information for assessing the financial position and economical stamina of the institution, the performance and profitability, the quality of funding and consuming cash, and for assessing the quality of executing stewardship and legal duties....

Financial reporting information is crucial to both investors and regulators for their decision-making purposes as it reveals corporate financial position and performance over a period of time. This study proposes a quantitative method to identify companies who opt for different financial...

This study identifies upcoming trends for XBRL (Extensible Business Reporting Language). While most of the articles focus on technological aspects such as ontology and software engineering this article relates to accounting-related aspects of the taxonomy. The taxonomy can be regarded as a main...