This study aims to explore the relation between pre and post adoption of Extensible Business Reporting Language (XBRL) cost equity capital in Indonesian-listed firms. The examines 59 listed companies for four years, including two years before (2014-2015) after (2016-2017) XBRL Indonesia. By comparing periods, multiple regression analysis results will provide valuable information related stakeho...

The primary purpose of a data standard is to improve the comparability of data created by multiple standard users. Given the high cost of developing and implementing data standards, it is desirable to be able to assess the quality of data standards. We develop metrics for measuring completeness and relevancy of a data standard. These metrics are evaluated empirically using the US GAAP taxonomy ...

The Sarbanes-Oxley Act (SOX) of 2002 places significant and costly new burdens on public companies. Meeting the recurring requirements for financial reporting under SOX effectively will demand innovative application of information technology. The Continuous Auditing Web Services model (CAWS) provides a framework for considering how to efficiently manage and automate financial reporting. We prop...

Starting in 2020, some businesses Ukraine will submit financial statements to government agencies eXtensible Business Report-ing Language format. These changes the current legislation require companies that fall under this use new approaches preparing and submitting statements. Reporting Language, which stands for is an XML-based language tagging data, enabling efficiently accurately process sh...

The adoption and diffusion level of eXtensible Business Reporting Language (XBRL) technology among listed enterprises is an important indicator the capital market‘s openness efficiency degree. In this study, we established evolutionary model between government, enterprises, institutional investors, analyzed path law model, conducted numerical simulations. simulations, discussed impact different...

The analysis of financial data is a set of techniques used to understand the institution’s economic and financial situation. New challenges have been created by the adoption of XML standards for disclosing financial information and the considerable increase in the volume of informations. This paper presents BizPro, a system for managing financial data. In particular it shows BAL, a language of ...