نتایج جستجو برای: زبان گزارشگری تجاری توسعهپذیر xbrl
تعداد نتایج: 49670 فیلتر نتایج به سال:
a r t i c l e i n f o Keywords: XBRL (eXtensible Business Reporting Language) Business value of information technology Cost of capital Transaction cost theory Empirical studies EXtensible Business Reporting Language (XBRL) is expected to develop into the global data standard for business financial reporting with the potential to change the way that decisions are made. Thus, understanding its va...
We examine the introduction of the voluntary filing program (VFP) by the Securities and Exchange Commission (SEC) for the introduction of XBRL (eXtensible Business Reporting Language), or Interactive Data as called in the US. XBRL is a machine-readable standardized format for financial reports. The VFP allowed firms to file annual and quarterly reports using XBRL. This program represents a quas...
The purpose of this paper is to test competing theories from Pinsker’s (2007) new research framework in order to provide a better understanding of XBRL (as the continuous disclosure technology example) adoption intentions of managers who have low knowledge of XBRL, but work for firms who may adopt. A survey methodology was used with experienced business professionals and MBA students. Two of th...
extensible business reporting language (xbrl) is an xml-based open standard, developed specifically for financial reporting. in wider terms, xbrl is a technology by which directed searches and simultaneous presentation of related financial statement facilitate, and also footnote information could potentially help financial statements’ users. the use of search-facilitating technology depletes di...
فرآیند تهیه و بکارگیری اطلاعات مالی را می توان شامل مراحل تهیه گزارش های مالی، اعتباردهی به آنها و تجزیه و تحلیل گزارشها جهت تصمیم گیری دانست. نظر به اینکه اغلب فرصت برای تصمیم گیری اندک بوده و کسب اطلاعات به موقع جهت تصمیم گیری ها، نقش مهمی را در کسب نتایج بهترایفا می کند، گزارشگری تجاری ارتقاء یافته اطلاعات را با نگاه به آینده و بر مبنای ارزش بازار تجزیه و تحلیل کرده و با نگرش مالی و غیر مالی...
The XML Business Reporting Language (XBRL) is a standard for business and financial information reporting. It is based on XML so instance documents based on XBRL, e.g. a quarterly report, are highly constrained by the XML document-oriented nature. This makes more difficult to perform queries that mix information from filings from different dates, companies, or accounting principles than with a ...
برای گزارش اطلاعات تجاری و مالی علاوه بر روش نوشتاری، روشهای دیگری وجود دارد که مهمترین آنها اینترنت است. اینترنت روش جریان اطلاعات را از تهیه کنندگان به استفاده کنندگان و بالعکس تغییر داده است. وب، با استفاده از روش ارتباط برتر دسترسی به اطلاعات را تسهیل نموده است؛ استفاده کنندگان می توانند از طریق وب، اطلاعات دلخواه خود را بدست آورده و جهت تحلیل بیشتر آنها را دستکاری نمایند. اینترنت، امکان ار...
In 2008, the US Securities and Exchange Commission (SEC) mandated that large accelerated filers issue financial statements in eXtensible Business Reporting Language (XBRL). One purported benefit of issuing financial statements in a machine readable language is the facilitation of automated inter firm comparisons. However, XBRL, an XML-based language, is extensible by each individual filer. This...
In this paper we obtain a closed form expression of the zeta function Z(X Γ , u) of a finite quotient X Γ = Γ\P GL 3 (F)/P GL 3 (O F) of the Bruhat-Tits building of P GL 3 over a nonar-chimedean local field F. Analogous to a graph zeta function, Z(X Γ , u) is a rational function and it satisfies the Riemann hypothesis if and only if X Γ is a Ramanujan complex.
Amongst the predicament in selecting a contractor for project implementation is to identify resilient partner who can withstand financial impact posed by risks and constraints. For that matter, decision-makers require full transparency of information candidates an effective selection process. In context Malaysia, authorities are adopting Extensible Business Reporting Language (XBRL) convey abou...
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