New dimensions of business reporting and XBRL
The concept of highly integrated and IT-supported information supply chains, which can be summed up by the term Integrated Business Reporting, has increasingly moved into the foreground of research interest. Current discussions on the improvement of intra-enterprise and extra-enterprise reporting processes cannot be realized without a clear and uniform description of the elements involved. The authors of this book analyse the social and technical nature and role of XBRL in information supply chains and capital markets as well as the XBRL standard and taxonomies. They provide a critical view of XBRL from a research perspective, present different projects in the XBRL area and indicate future directions for XBRL research. Current research questions are taken up and discussed from different perspectives. From a technical point of view, the research spectrum encompasses the internal perspective up to the final user layer. Apart from these technical issues, there are also key socio-technical aspects which are vital to the understanding of XBRL use
eBook, English, 2007
Deutscher UniversitStäts-Verlag : GWV Fachverlage, Wiesbaden, 2007
vi, 271 p. : il
9783835008359, 9783835096332, 3835008358, 3835096338
915961285
Research into XBRL
Old and New Challenges
General Implications
Researching XBRL as a Socio-technical Object
The Implications of XBRL for Financial Reporting
A Theoretical Framework for Examining the Corporate Adoption Decision Involving XBRL as a Continuous Disclosure Reporting Technology
Economic Consequences of Internet Financial Reporting
Domain Implications
How Do Firms Address Multiple Taxonomy Issues?
XBRL as eXtensible Reporting Language for EU Reporting
Technical Implications
XBRL and Business Intelligence
Multidimensional XBRL
Process and Technical Design of an Integrated Solution for (Semi-) Automated Basel II-Reporting Using XBRL and Web Services
Adoption of XML and XBRL Standards
Standardized Company Reporting with XBRL
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