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Status Quo und Potenziale der eXtensible Business Reporting Language für die Wirtschaftsinformatik

Gräning, André; Felden, Carsten; Piechocki, Maciej - In: Wirtschaftsinformatik : WI ; Organ der Fachbereichs … 53 (2011) 4, pp. 225-234

Persistent link: https://www.econbiz.de/10009241319

XBRL as eXtensible Reporting Language for EU reporting

Piechocki, Maciej; Gräning, André; Kienegger, Harald - In: New dimensions of business reporting and XBRL, (pp. 147-174). 2007

Persistent link: https://www.econbiz.de/10003515320

Characteristics of XBRL adoption in Germany

Felden, Carsten - In: Journal of management control : Zeitschrift für … 22 (2011) 2, pp. 161-186

Persistent link: https://www.econbiz.de/10009390431

Multidimensional XBRL

Felden, Carsten - In: New dimensions of business reporting and XBRL, (pp. 191-209). 2007

Persistent link: https://www.econbiz.de/10003515329

Digitalisation of IFRS financial reporting as value added for users of financial statements, but with a rough edge : efficient communication requires flexible data content delivery solutions and a globally accepted technical standard for data exchange

Ogun-Clijmans, Rita; Piechocki, Maciej - In: IRZ : Zeitschrift für internationale Rechnungslegung 9 (2014) 1, pp. 15-20

Persistent link: https://www.econbiz.de/10010229222

Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL?

Beerbaum, Dirk; Piechocki, Maciej; Weber, Christoph - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 33-52

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...

Persistent link: https://www.econbiz.de/10011818182

Accounting Reporting Complexity Measured Behaviorally

Beerbaum, Dirk - 2019

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 solution to improve markets. Behavioral insights have recently...

Persistent link: https://www.econbiz.de/10012861165

Professional role and normative pressure : the case of voluntary XBRL adoption in Germany

Pinsker, Robert E.; Felden, Carsten - In: Journal of emerging technologies in Accounting 13 (2016) 1, pp. 95-118

Persistent link: https://www.econbiz.de/10011846580