The first decades of the 21st century have been characterized by the growth of digital trade fueled by new business models based on cross-border data flows. With data taking a central role in the digital economy, governments and their constituents have become increasingly concerned about the...

Regulators around the world have mandated the use of eXtensible Business Reporting Language (XBRL) in financial reporting with a goal of serving the public interest by improving the usability of financial data. This study examines the different types of decisions regulators make when adopting...

Wer heute ein Fahrzeug oder eine Maschine reparieren will, braucht Zugriff auf Daten und Schnittstellen. Für viele Handwerksunternehmen wird „Zugang“ zur Schlüsselfrage der digitalen Wirtschaft. In dieser Studie wird herausgearbeitet, welche Regeln derzeit dafür gelten. Dabei zeigt sich:...

This article investigates the impact of traceability of the quality of the information system on humanitarian logistics performance. There are four variables studied, namely electronic data interchange (EDI) adoption, blockchain (BC) adoption, radio frequency identification (RFID) adoption,...

Financial reporting technologies can significantly affect how firms construct and disseminate quantitative and qualitative disclosures. Leveraging the opportunity created by the eXtensible Business Reporting Language (XBRL) mandate in the United States, we use a difference-in-differences...