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AI-powered information and Big Data: current regulations and ways forward in IFRS reporting
16 references·2 citing·53 second hop
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References

  • 2015How ‘big data’ can make big impact: Findings from a systematic review and a longitudinal case study1,796 cited
  • 2015How the Use of Big Data Analytics Affects Value Creation in Supply Chain Management828 cited
  • 2016Integrating Environmental, Social and Governance (ESG) Disclosure for a Sustainable Development: An Australian Study643 cited
  • 2015Big Data in Accounting: An Overview641 cited
  • 2015How Big Data Will Change Accounting625 cited
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  • 2014Digitisation, ‘Big Data’ and the transformation of accounting information540 cited
  • 2021Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting429 cited
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  • 2021Data as asset? The measurement, governance, and valuation of digital personal data by Big Tech328 cited
  • 2007The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective301 cited
  • 2015Consequences of Big Data and Formalization on Accounting and Auditing Standards244 cited
  • 2020Big data monetization throughout Big Data Value Chain: a comprehensive review

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232 cited
  • 1999The Value-Relevance of Intangibles: The Case of Software Capitalization210 cited
  • 2021A Framework for Evaluating and Disclosing the ESG Related Impacts of AI with the SDGs196 cited
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    • 2024The influence of AI on financial reporting quality: A critical review and analysis19 cited
    • 2024Unveiling the role of sustainability practices, co‐innovation and entrepreneurial orientation on SMEs performance: An empirical study in developing country12 cited