In the context of the eTen project, WINS, a web-based business intelligence service to public and private financial institutions has been designed and implemented. One of the goals of the project was to provide new financial knowledge on companies from information gathered through interoperable information services. The services were implemented under the new emerging standard XBRL used for fin...

Electronic government is one of the strategic innovations which have become a powerful agent of change for developing better government information and services and supporting the modernization of government’s operations. This paper investigates a remarkable e-government initiative represented by the adoption process of the Extensible Business Reporting Language (XBRL) at Companies House (CH) i...

XBRL is an emerging innovation that has the potential to play an important role in the electronic production and consumption of financial information. Since the organizational adoption of XBRL is not well understood, we use an exploratory approach grounded in qualitative data to provide an analysis of the reasons for its relatively limited uptake in Australia. Our analysis synthesises a technol...

This paper investigates the impact of the mandatory adoption of the eXtensible Business Reporting Language (XBRL) on the performance of listed state-owned enterprises (SOEs) and non-SOEs. Building on institutional theory, we hypothesize and determine that non-SOEs benefit from the adoption of XBRL by operating more effectively, which results in better performance. Due to the institutional facto...

When the financial information is difficult to produce, interpret, compare and analyze, we are put in the situation to face inconvenient consequences with negative repercussions, such as: the investor can give up the investment (with negative consequences on the risk equity market), the banks may not give loans, an auditor may not consider the financial statements as being credible etc. These f...