when using accounting and intellectual capital reports. Measurement and recognition of intellectual capital in financial … advisable. Despite the transition from the industrial to the knowledge economy, financial reporting is not sufficiently tailored … the financial context and reporting on the intellectual capital of an organization. …

integrates intellectual capital measuring and reporting into mainstream traditional accounting reporting. Firstly it identifies …

We propose a new measure of accounting reporting complexity (ARC) based on customized extensions XBRL elements in … relation to the number of reporting tags (NRT), expressed as the relative Extension Rate (ER) as a behavioral economics … statements under International Financial Reporting Standard (IFRS) are on average significantly higher than US GAAP filers, i …

accounting is in the measurement system. Historical cost accounting should be abandoned. The single measurement such as cash … equivalent unit proposed by Chambers can be used as alternatives. In this case, The International Financial Reporting Standard …

reporting quality of 38 main capital markets in the world from 2000 to 2007. In order to test the validity of the methodology …, we use the index to tests national institutional impact on financial reporting quality and find results that are … provide a useful tool for researchers who concern financial reporting quality at country level …