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Year of publication
Subject
All
Elektronischer Datenaustausch 1,200 Electronic data interchange 1,156 Electronic Commerce 230 E-commerce 193 Berichtswesen 174 Reporting 174 Deutschland 141 Jahresabschluss 138 Financial statement 137 Germany 137 Theorie 123 Theory 123 XBRL 109 EU countries 106 EU-Staaten 106 Internet 101 Standardisierung 93 Standardization 86 Betriebliches Informationssystem 78 Supply chain 76 Business intelligence system 75 Data protection 72 Datenschutz 71 Lieferkette 71 Data security 69 Datensicherheit 68 Lieferantenmanagement 65 Supplier relationship management 65 USA 61 Unternehmenskooperation 61 Rechnungswesen 60 Welt 59 World 59 United States 58 Accounting 57 Programmiersprache 55 Programming language 55 Inter-firm cooperation 52 Unternehmen 51 Information technology 50
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Online availability
All
Undetermined 275 Free 217 CC license 14
Type of publication
All
Article 704 Book / Working Paper 586 Journal 5 Other 1
Subcategories
All
Article in journal 517 Book section 185 Working paper 58 Government document 47 Case study 39 Proceedings 22 Guidebook 8 Textbook 4 Glossary included 3 Handbook 3 Review 3 Statistics 3 Literature review 1 Reference work 1 Report 1
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Language
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English 913 German 325 Undetermined 42 French 13 Russian 4 Italian 2 Polish 2 Hungarian 1 Spanish 1 Swedish 1
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Author
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Piechocki, Maciej 9 Breitner, Michael H. 8 Felden, Carsten 8 Debreceny, Roger 7 Beerbaum, Dirk 6 Bongaerts, Dirk 6 Neubeck, Guido 6 Attaran, Mohsen 5 Dale, Stephen 5 Giannotti, Enrico 5 Hoitash, Rani 5 Luchetta, Giacomo 5 Poniatowski, Grzegorz 5 Rohmer, Bradford 5 Roßnagel, Alexander 5 Srivastava, Rajendra P. 5 Stahl, Ernst 5 Thome, Rainer 5 Troshani, Indrit 5 Vasarhelyi, Miklos A. 5 Weisheit, Silke 5 Wittmann, Georg 5 Zhu, Hongwei 5 Alles, Michael 4 Ashok, M. L. 4 Banerjee, Snehamay 4 Beck, Roman 4 Byrd, Terry Anthony 4 Coolidge, Jacqueline 4 Cuylen, Angelica 4 Ditter, Dominik 4 Du, Hui 4 Henselmann, Klaus 4 Hoitash, Udi 4 Kischporski, Mario 4 Kogan, Alexander 4 Kopczuk, Wojciech 4 Liu, Chunhui 4 Liu, Fang-Chun 4 Lymer, Andrew 4
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Institution
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Europäische Kommission 9 IGI Global 8 Europäische Kommission / Generaldirektion Steuern und Zollunion 7 European Commission / Directorate-General for Communications Networks, Content and Technology 5 European Environment Agency 5 Europäische Union / Rat 5 Stollfuß Medien GmbH & Co. KG 5 OECD 4 Springer Fachmedien Wiesbaden 4 Bank für Internationalen Zahlungsausgleich / Irving Fisher Committee on Central Bank Statistics 3 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 3 Deloitte Wirtschaftsprüfungsgesellschaft 3 Deutsche Bibliothek <Frankfurt am Main; Leipzig> 3 Europäischer Wirtschafts- und Sozialausschuss 3 Europäisches Parlament 3 National Bureau of Economic Research 3 Organisation for Economic Co-operation and Development 3 Vereinte Nationen / Economic and Social Commission for Asia and the Pacific 3 ELDOC Study Team 2 Economic Development Institute 2 European Commission / Directorate-General for Informatics 2 European Commission / Directorate-General for the Information Society and Media 2 European Commission / Expert Group on e-Invoicing 2 European Ministerial Conference Global Information Networks: Realising the Potential <1997, Bonn> 2 Europäische Kommission / Expert Group on e-Invoicing 2 Europäische Kommission / Gemeinsame Forschungsstelle 2 Europäische Kommission / Statistisches Amt 2 Gottfried Wilhelm Leibniz Universität Hannover 2 International Chamber of Commerce 2 Sorainen Law Offices 2 Spark Legal Network 2 Tech4i2 2 Time.lex 2 everis Benelux 2 Abaroa 1 Apprimus Verlag 1 BMSD <Veranstaltung> <6., 2016, Rhodos> 1 Bank für Internationalen Zahlungsausgleich / Währungs- und Wirtschaftsabteilung 1 Books on Demand GmbH <Norderstedt> 1 Center for Strategic and International Studies <Washington, DC> / Global Information Infrastructure Commission 1
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Published in...
All
Journal of information systems : a publication of the Accounting Information Systems Section of the American Accounting Associaton 32 International journal of accounting information systems 16 International Journal of Physical Distribution & Logistics Management 15 Journal of emerging technologies in Accounting 14 Kom / Kommission der Europäischen Gemeinschaften 14 Industrial Management & Data Systems 13 Journal of payments strategy & systems 12 SpringerLink / Bücher 12 New dimensions of business reporting and XBRL 10 International journal of business information systems : IJBIS 9 Effiziente Auftragsabwicklung mit myOpenFactory 8 Europäische Hochschulschriften / 5 8 Handbook of research on e-business standards and protocols ; Vol. 1 8 Information systems and e-business management : ISeB 8 Management Science 8 Business to business electronic commerce : challenges and solutions 7 Enterprise information systems : 8th International Conference, ICEIS 2006, Paphos, Cyprus, May 23 - 27, 2006 ; revised selected papers 7 Issues in accounting education 7 Supply Chain Management: An International Journal 7 Business Collaboration : standortübergreifende Prozesse mit Business Software ; Praxislösungen im Detail ; Fallstudien, Konzepte, Modellierung 6 Business Process Management Journal 5 Business process management journal 5 Electronic markets : the international journal on networked business 5 HMD : Praxis der Wirtschaftsinformatik 5 IWI-Diskussionsbeiträge 5 International journal of accounting and information management 5 International journal of services and standards 5 Accounting horizons : a quarterly publication of the American Accounting Association 4 Accounting research journal 4 IEEE transactions on engineering management : EM 4 Informationsreihe 4 International Journal of Operations & Production Management 4 International journal of business process integration and management : IJBPIM 4 International journal of e-business research : an official publication of the Information Resources Management Association 4 International journal of enterprise information systems : an official publication of the Information Resources Management Association 4 Journal of accounting and public policy 4 Journal of securities operations & custody 4 OECD Digital Economy Papers 4 Wirtschaftsinformatik 4 Accounting perspectives : a journal of The Canadian Academic Accounting Association 3
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Source
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ECONIS (ZBW) 1,107 USB Cologne (EcoSocSci) 64 Other ZBW resources 63 ArchiDok 35 RePEc 22 BASE 4 EconStor 1
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Showing 1 - 50 of 1,198
 
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Navigating digital trade towards sustainable development : empirical insights and policy implications
2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371933
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An empirical assessment of data sharing and computational reproducibility in sociology
Ikeuchi, Rio; Imai, Taisuke - 2026
Public sharing of data and analysis code enables independent verification of published findings, yet systematic evidence on such sharing in sociology remains scarce, even as audits have been conducted in psychology, economics, and political science. We examine 730 empirical articles published...
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Is DLT the solution for current supply chain problems? Bridging the gap between EDI and DLT
Finke, Christian; Schumann, Matthias - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015409605
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330676
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - 2023
Book / Working Paper
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Data sharing or analytics sharing?
Smichowski, Bruno Carballa; Lefouili, Yassine; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015194578
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Eionet core data flows 2024
2025
This briefing summarises the evaluation of hundreds of data deliveries received from reporting countries for 13 Eionet core data flows. It shows progress against agreed reporting criteria, allowing countries to identify and prioritise the resources they need for regular reporting procedures.
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The productivity effects of cross-border data flows : evidence from japanese firm-level data
Itō, Banri; Tomiura, Eiichi - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015568143
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Machine learning applications in finance : special issue reprint
2025 - 2nd edition
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609822
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Isomorphic pressures and XBRL adoption : a meta-analysis with economic level as a moderator
Mokodompit, Mona Permatasari; Subroto, Bambang; … - 2025
This study aims to examine the impact of isomorphic pressures (coercive, normative, and mimetic) on the adoption of eXtensible Business Reporting Language (XBRL), with the economic level as a moderator. We employ a meta-analysis approach to synthesize 138 outcomes from articles published between...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607639
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The determinants of eXtensible Business Reporting Language (XBRL) adoption : a cross-country study
Sassi, Wafa; Ben Othman, Hakim; Hussainey, Khaled - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014583942
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Data Sharing von Unternehmen : Umfrageergebnisse zu möglichen Anreizen
2024
Die vorliegende Studie liefert auf Basis einer Befragung von Unternehmen in Deutschland Ergebnisse zu deren Plänen, künftig mit anderen Unternehmen Data Sharing zu betreiben. An der Befragung beteiligten sich im Januar 2023 rund 1.400 Unternehmen aus dem Verarbeitenden Gewerbe und der...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014535462
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Interoperability
Berg, Chris - 2024
Interoperability describes the ability of systems to share services and resources with other systems. It is used in many fields - in the law, in communications and payments systems, in healthcare systems and in military alliances, to name a few - and describes a large number of characteristics...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014536221
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Eionet core data flows 2023
2024
The European Environment Information and Observation Network (Eionet) is a partnership network of the EEA and its member and cooperating countries. This briefing presents the results of data collected in 2023 for 12 Eionet core data flows. It summarises the evaluation of hundreds of data...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015275525
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Eionet core data flows 2023
2024
Book / Working Paper
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Data flow and economic value EU framework : modelling update and data collection : final study report
2024
This study aims to deliver one of the key actions of the EU Data Strategy: the creation of a framework to measure data flows and estimate their economic value within Europe, as well as between Europe and the rest of the world. The study focuses on data flows triggered by enterprises that use...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015276810
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Data sharing practices : the interplay of data, organizational structures, and network dynamics
Fassnacht, Marcel; Leimstoll, Jannis; Benz, Carina; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191526
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Unlocking the potential : investigating key factors in adopting digital reporting effectively
Gupta, Sanjay; Gupta, Meenu; Arora, Anchal; Walia, Nidhi - 2026
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Assessing the impact of supply chain management processes on the Lebanese industry of goods and services during times of uncertainty
Harb, Atef; Trad, Mony - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014250490
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Barriers to electronic data exchange in the supply chain : results from empirical study
Werner-Lewandowska, Karolina; Kolinski, Adam; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014259029
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Business-to-Business Data Sharing within the EU Digital Market (2019-2021)
Woźniak-Cichuta, Monika - 2023
The research project is interdisciplinary in nature and covers EU internal market regulation, competition law and intellectual property law, taking into account comparative law elements. The project is implemented in an international research team, including Dr. hab. Maciej Bernatt and Dr. Laura...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014347276
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Business-to-Business Data Sharing within the EU Digital Market (2019-2021)
Woźniak-Cichuta, Monika - 2023
Book / Working Paper
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Business-to-Business Data Sharing within the EU Digital Market (2019-2021)
Woźniak-Cichuta, Monika - 2023
Book / Working Paper
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Use of the XBRL language : potential benefits to Brazilian companies
Geron, Cecília Moraes Santostaso; Riccio, Edson Luiz; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014546994
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The role of XBRL adoption on enhancing transparency of information disclosure : a case study of Jordanian financial companies
Alkayed, Hani; Zighan, Saad; Qabajeh, Majed; … - 2023
The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including accountants, academics, and auditors with a background in XBRL....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014506290
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Theoretische Auswirkungen von Unsicherheit bei der Bewertung von Daten : ein mikroökonomischer Ansatz
Büchel, Jan; Rusche, Christian - 2023 - Stand: Juni 2023
Unternehmen können von einer effektiven Bewirtschaftung ihrer Daten sowie vom Datenteilen mit anderen Unternehmen profitieren. Datenempfänger können die Daten beispielsweise für Produkt- oder Prozessoptimierungen nutzen und Datengeber können ein Entgelt erhalten. Allerdings erfolgt die...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014290558
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Economic value of data flows : final study report
Foley, Paul; Aatif; Gemmell, Alexandra; Rys, Jonah; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014250494
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Shall We Share? The Principle of FRAND in B2B Data Sharing
Botta, Marco - 2023
Data is often defined as the ‘oil’ of the 21st-century economy: companies that successfully collect and process a large amount of data can provide more personalized services to their customers, develop new products, and reduce their production costs, thus becoming more competitive....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014344671
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Eionet core data flows 2022
2023
The European Environment Information and Observation Network (Eionet) is a partnership network of the EEA and its member and cooperating countries. This briefing presents the results of data collected in 2022 for 13 Eionet core data flows. It summarises the evaluation of hundreds of data...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015280241
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Interoperability
Martirano, Giacomo; Tóth, Katalin - 2023
The demand for sharing spatial information residing in the IACS systems of the Member States has increased in many policy domains. An indispensable condition of data sharing is the discoverability of data. This guideline explains the technical background of data discovery within the INSPIRE...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015273751
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Do incentives matter in persuading companies to embrace advanced reporting standards voluntarily?
Roslee Uyob; Ku Maisurah Ku Bahador; Ram Al Jaffri Saad - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015413391
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A futuristic view of using XBRL technology in non-financial sustainability reporting : the case of the FDIC
Mousa, Rania; Ozili, Peterson K. - 2023
The rapid use and development of information and communication technology capabilities in the public sector has revolutionized the mechanism that government agencies use to collect, process, and disseminate data. Electronic government is one of the strategic initiatives that many government...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014301588
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Advancing organizational science through synthetic data : a path to enhanced data sharing and collaboration
Wang, Pengda; Loignon, Andrew C.; Shrestha, Sirish; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015485908
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Data governance and the digital economy in Asia : harmonising cross-border data flows
2025
Data governance is the cornerstone of digital economy growth, particularly in Asia, where both the digital economy and the policy space are fast expanding. The essays collected delve into how diverse and rapidly evolving data governance models of ASEAN countries and their Asian partners are...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015186722
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Enhancing data sharing in maritime blockchain platforms : an incentive mechanism based on principal-agent model
Zheng, Hanyin; Li, Kevin Xingang; Ng, Koi Yu Adolf; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015451151
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R&D data sharing in new product development
Chen, Zhi; Keppo, Jussi - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015433272
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E-invoicing as a driver for digital transformation of Slovene economy
Bojanc, Rok; Pucihar, Andreja; Lenart, Gregor - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015433690
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Contracting incentives, XBRL adoption, and accounting conservatism : empirical evidence in a European context
Dalci, Ilhan; Tarzibashi, Omar Fikrat Fateh; Ozyapici, Hasan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015462045
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Data management within data mesh framework
Chakravorty, Rajib - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643242
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Chapter 13. Developing Artificial Intelligence (AI) with Equality, Diversity, and Inclusion (EDI): Towards Interdisciplinary Co-Design with Scholars and Practitioners of EDI and AI
Özbilgin, Mustafa F.; Erbil, Cihat; Gundogdu, Nur - 2025
In this chapter, we discuss how human biases can be inscribed into the code of the human resource management (HRM) algorithms, embedding and sustaining inequalities while assuming a veneer of objectivity. Critical scholars have provided evidence on algorithmic bias across the field of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644969
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XBRL extensions and cost of equity capital in Chinese firms : a natural experiment
Tian, Zhili; Chen, Songsheng; Guo, Jun; Kim, Sungsoo - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015415141
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IPR and the use of open data and data sharing initiatives by public and private actors : study requested by the JURI committee
Leistner, Matthias; Antoine, Lucie - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013469894
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Readiness assessment for cross-border paperless trade : Turkmenistan
2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013475419
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Open banking and customer data sharing : implications for FinTech borrowers
Nam, Rachel J. - 2022 - First draft: Sept 23, 2022
With open banking, consumers take greater control over their own financial data and share it at their discretion. Using a rich set of loan application data from the largest German FinTech lender in consumer credit, this paper studies what characterizes borrowers who share data and assesses its...
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The digital economy and international trade : transnational data flows regulation
Walters, Robert - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014022601
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The Digital Economy and International Trade : Transnational Data Flows Regulation
Walters, Robert - 2022
Book / Working Paper
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The Digital Economy and International Trade : Transnational Data Flows Regulation
Walters, Robert - 2022
Book / Working Paper
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Fostering cross-border data flows with trust
2022
Data flows are critical for our global economic and social interactions, but trust is necessary to facilitate data sharing, especially across borders. The challenge is to foster a global digital environment that enables the movement of data across international borders while ensuring that, upon...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013523785
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Electronic communication in the digitization of logistics
Rudnicki, Tadeusz - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013532104
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VAT in the digital age : final report
Luchetta, Giacomo; Giannotti, Enrico; Poniatowski, Grzegorz - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013493007
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Digital reporting requirements
Luchetta, Giacomo; Giannotti, Enrico; Poniatowski, Grzegorz - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013493011
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The VAT treatment of the platform economy
Luchetta, Giacomo; Giannotti, Enrico; Poniatowski, Grzegorz - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013493013
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Single place of VAT registration and import One Stop Shop
Luchetta, Giacomo; Giannotti, Enrico; Poniatowski, Grzegorz - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013493017
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Consultation activities
Luchetta, Giacomo; Giannotti, Enrico; Poniatowski, Grzegorz - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013493018
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The Data Trust Solution to Data Sharing Problems
Houser, Kimberly; Bagby, John W. - 2022
A small number of large companies hold most of the world’s data. Once in the hands of these companies, data subjects have little control over the use and sharing of their data. Additionally, this data is not generally available to small and medium enterprises or organizations who seek to use...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013297965
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Shedding new light on the evolving regulatory framework for digital services trade
2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013479303
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