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Financial reporting comparability: toward an XBRL ontology of the FASB/IFRS conceptual framework
16 references·0 citing·53 second hop
Financial reporting comparability: toward an XBRL ontology of the FASB/IFRS conceptual framework (2013)Financial reporting comparability: toward…Longitudinal analysis of voluntary adoption of XBRL on financial reporting (2011)Longitudinal analysis of volu…Interactive Financial Reporting: An Introduction to eXtensible Business Reporting Language (XBRL) (2010)Interactive Financial Reporti…XBRL: Solving real-world problems (2009)XBRL: Solving real-world prob…Nonprofessional investors' perceptions of the efficiency and effectiveness of XBRL-enabled financial statement analysis and of firms providing XBRL-formatted information (2009)Nonprofessional investors' pe…Institutionalisation of XBRL in the USA and UK (2009)Institutionalisation of XBRL …Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS) (2008)Towards the global adoption o…The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany (2008)The value relevance of compre…A 'macro' analysis of the use of XBRL (2008)A 'macro' analysis of the use…XBRL: An Impacts Framework and Research Challenge (2006)XBRL: An Impacts Framework an…Using the internet for financial disclosures: the Australian experience (2006)Using the internet for financ…The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations (2004)The comparability of internat…Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice? 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Factors Influencing Exclusive User Choice of Reporting Technology (2013)eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research (2021)Managing software processes in the environment MELMAC (1990)Computational reflection in software process modeling: the SLANG approach (1993)Process management in-the-many (1995)CSPL: an Ada95-like, Unix-based process environment (1997)
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References

  • 2002An ontological analysis of the economic primitives of the extended-REA enterprise information architecture295 cited
  • 2001The production and use of semantically rich accounting reports on the Internet: XML and XBRL259 cited
  • 2006XBRL: An Impacts Framework and Research Challenge133 cited
  • 2008Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS)129 cited
  • 2002Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice?118 cited
  • 1998Assessing data quality in accounting information systems89 cited
  • 1992Concepts and implementation of a rule-based process engine81 cited
  • 2009Nonprofessional investors' perceptions of the efficiency and effectiveness of XBRL-enabled financial statement analysis and of firms providing XBRL-formatted information70 cited
  • 2006Using the internet for financial disclosures: the Australian experience63 cited
  • 2009XBRL: Solving real-world problems60 cited
  • 2010Interactive Financial Reporting: An Introduction to eXtensible Business Reporting Language (XBRL)50 cited
  • 2011Longitudinal analysis of voluntary adoption of XBRL on financial reporting47 cited
  • 2009Institutionalisation of XBRL in the USA and UK42 cited
  • 2008A 'macro' analysis of the use of XBRL34 cited

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  • 2008The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany33 cited
  • 2004The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations33 cited
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