Showing 1 - 10 of 13
The paper examines the current state of research as regards the eXtensible Business Reporting Language (XBRL) by using the literature review methodology. The results show that an empirical-quantitative research design is used most of the time. The contributions vary in substance in terms of...
Persistent link: https://www.econbiz.de/10011001405
In 2009, the Securities and Exchange Commission rolled out the first stage of a multi-year program to transition its EDGAR disclosure repository to the XBRL format. The quality of the XBRL data in the repository is vital for the success of the Commission's interactive data program. A key aspect...
Persistent link: https://www.econbiz.de/10008488834
The concept of highly integrated and IT-supported information supply chains, which can be summed up by the term Integrated Business Reporting, has increasingly moved into the foreground of research interest. Current discussions on the improvement of intra-enterprise and extra-enterprise...
Persistent link: https://www.econbiz.de/10013520816
Interactive data supports organizations to communicate effectively with their stakeholders and partners on the Internet and the World Wide Web. XBRL (eXtensible Business Reporting Language) is a key enabling technology for interactive data. XBRL links organizations and knowledge consumers in a...
Persistent link: https://www.econbiz.de/10013521202
The body of knowledge generated by Business Intelligence (BI) research is constantly extended by a stream of heterogeneous technological and organizational innovations. This paper shows how these can be bundled to a new vision for BI that is aligned with new requirements coming from...
Persistent link: https://www.econbiz.de/10010848876
The distribution of the eXtensible Business Reporting Language (XBRL) is globally driven by the growing information needs of stakeholders in and around enterprises and by the mandatory reporting requirements of public entities. The aim of this paper is to show the adoption level and the impact...
Persistent link: https://www.econbiz.de/10010938249
Increasing regulatory requirements such as price cap regulation have increased the importance of strategic grid asset management. Empirical studies reveal that information supply and consolidation are error prone and long-term processes. The reason is the missing automation of extraction,...
Persistent link: https://www.econbiz.de/10011001333
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