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34  Articles
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This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indone... see more

Information technology implementation in the context of accounting, among others, is eXtensible Business Reporting Language (XBRL). This study aims to obtain empirical evidence of the impact of XBRL and type of industry on audit delay in Indonesia. Audit ... see more

The aim of the article is to identify the most important benefits associated with the use of XBRL for the needs of reporting on capital markets enumerated and analyzed by supervisors of these markets and verified in empirical scientific research. Analyzes... see more

This article aims to study the effect of Extensible Business Reporting Language (XBRL) on audit fee in listed companies in Tehran Stock Exchange (TSE). In this regard, we designed two hypotheses. The statistical population consisted of all listed companie... see more

The simplification of the transfer of the information from financial statements to the users from different countries, its understanding and correct interpretation before taking decisions require the global unification of the accounting language to optima... see more

The eXtensible Business Reporting Language, or XBRL, is a reporting format for the automatic and electronic exchange of business and financial data. In XBRL every single reported fact is marked with a unique tag, enabling a full computer-based readout of ... see more

This study aimed to examine the impact of the adoption of eXtensible Business Reporting Language (XBRL) in reduced the information risk of financial reporting disclosures. Information transparency, information asymmetry, the efficiency of the information ... see more

This research aims to investigate the initial effects of mandatory eXtensible Business Reporting Language (XBRL) across the Indonesia Stock Exchange`s financial information environment. Financial information environment is measured by event return volatil... see more

El objetivo fue diseñar un proyecto de desarrollo de la taxonomía XBRL en las empresas productoras del sector no financiero de la economía popular y solidaria para la edificación de una estructura de costos y determinación de precios justos conforme a lo ... see more

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