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Bibliometric analysis of digital financial reporting : a comprehensive review of research trends and emerging topics

Darmawati, Darmawati; Mediawati, Elis; Dewi, Andi Ratna Sari - In: Journal of business economics and management 26 (2025) 1, pp. 49-68

Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study … comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in … Reporting Standards (IFRS) reflect evolving research interests. Utilizing bibliometric methods, the study quantitatively …

Persistent link: https://www.econbiz.de/10015413267

Influence of internally generated intangible assets on financial statements prepared in accordance with IFRS

Vašek, Libor; Filinger, Marek - In: European financial and accounting journal : EFAJ 8 (2013) 3/4, pp. 10-23

presented in the financial statements prepared under IFRS, with a special focus on research and development. In the first … distinction when choosing the right approach. The second section deals with research and development in a greater detail and …

Persistent link: https://www.econbiz.de/10011460350

Experimental research on standard-setting issues in financial reporting

Koonce, Lisa; Mongold, Cassie; Quaid, Laura; White, Brian J. - In: Accounting, organizations and society : an … 112 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10014558620

Researching XBRL as a socio-technical object

Locke, Joanne; Lowe, Alan - In: New dimensions of business reporting and XBRL, (pp. 19-55). 2007

Persistent link: https://www.econbiz.de/10003515294

Empirical studies on the economic consequences of financial reporting flexibility

Müller, Maximilian A. - 2011

Persistent link: https://www.econbiz.de/10011576690

Assessment of the relevance of accounting mutations : an analysis from financial statements in Cameroon

Kadouamaï, Souleymanou; Mamoudou, Halidou - In: African journal of accounting, auditing and finance : AJAAF 3 (2014) 1, pp. 67-81

Persistent link: https://www.econbiz.de/10011289521

The value of a voluntary audit in debt financing: evidence from small privately held companies

Tervo, Sanna; Jokipii, Annukka - In: International journal of accounting, auditing and … 14 (2017) 4, pp. 291-314

Persistent link: https://www.econbiz.de/10011989408

The impact of accounting regulations on annual report length

Symes, Hayden; Sharma, Umesh; Davey, Howard - In: International journal of economics and accounting : IJEA 8 (2017) 3/4, pp. 275-302

Persistent link: https://www.econbiz.de/10011890142

Business reporting language : a survey of Albanian companies and institutions

Shkurti Perri, Rezarta; Allko, Dionisia - In: Czech journal of social sciences, business and … 4 (2015) 4, pp. 39-49

Persistent link: https://www.econbiz.de/10011606790

The dynamics of the Romanian financial reporting

Lapteş, Ramona; Popa, Adriana Florina - In: Analele ştiinţifice ale Univerşităţii Alexandru … 60 (2013) 1, pp. 107-125

Persistent link: https://www.econbiz.de/10010391276