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Taxonomy of Financial Reporting in the Context of Digitalization of the Economy: Domestic and International Analysis Scientific Research
15 references·4 citing·52 second hopsampled
Taxonomy of Financial Reporting in the Context of Digitalization of the Economy: Domestic and International Analysis Scientific Research (2023)Taxonomy of Financial Reporting in the Co…Selection of Accounting Software for Small and Medium Enterprises Using the Fuzzy Topsis Method (2021)Selection of Accounting Softw…Optimization of costs for innovations of industrial enterprises Western Ukraine in ensuring sustainable environmental development (2021)Optimization of costs for inn…Twenty years of XBRL: what we know and where we are going (2020)Twenty years of XBRL: what we…Accounting and Financial Reporting System in the Digital Economy (2020)Accounting and Financial Repo…bibliometrix : An R-tool for comprehensive science mapping analysis (2017)bibliometrix : An R-tool for …The Association between Extensions in XBRL Disclosures and Financial Information Environment (2014)The Association between Exten…Assessing the quality of large-scale data standards: A case of XBRL GAAP Taxonomy (2014)Assessing the quality of larg…XBRL Implementation: A Field Investigation to Identify Research Opportunities (2012)XBRL Implementation: A Field …Quality of data standards: framework and illustration using XBRL taxonomy and instances (2011)Quality of data standards: fr…IFRS Taxonomy and financial reporting practices: The case of Italian listed companies (2011)IFRS Taxonomy and financial r…Flex or Break? Extensions in XBRL Disclosures to the SEC (2011)Flex or Break? Extensions in …Adopting XBRL in Italy: Early evidence of fit between Italian GAAP Taxonomy and current reporting practices of non-listed companies (2011)Adopting XBRL in Italy: Early…Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case* (2010)Applying XBRL in an Accountin…Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS) (2008)Towards the global adoption o…The production and use of semantically rich accounting reports on the Internet: XML and XBRL (2001)The production and use of sem…The Digitalization of Corporate Sustainability Reporting: A Systematic Literature Review and Synthesis for Future Research (2026)The Digitalization of Corpora…Foreign investors’ tendencies and stock market performance in pre- and post-XBRL adoption: evidence from Jordan (2024)Foreign investors’ tendencies…Accounting in the Context of a Circular Economy for Sustainable Development: A Systematic Network Study (2024)Accounting in the Context of …Accounting for digital currencies: A review of challenges and standardization efforts (2024)Accounting for digital curren…THE LEARNING CURVE: HISTORICAL REVIEW AND COMPREHENSIVE SURVEY (1979)Typologies and Taxonomies (1994)Financial Accounting Standards Board (FASB) (2008)Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights (2017)Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers (2019)Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data (2022)Competing Technologies, Increasing Returns, and Lock-In by Historical Events (1989)Agents that reduce work and information overload (1994)Disclosure level and the cost of equity capital. (1997)The emancipatory potential of online reporting (2006)Does XBRL adoption reduce information asymmetry? (2010)Extending AIS research to management accounting and control issues: A research note (2010)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation (2010)XBRL and open data for global financial ecosystems: A linked data approach (2012)Digitally unified reporting: how XBRL-based real-time transparency helps in combining integrated sustainability reporting and performance control (2016)Culture's Consequences (2018)Beyond Accuracy: What Data Quality Means to Data Consumers (1996)Data Quality For The Information Age (1997)AIMQ: a methodology for information quality assessment (2002)Integrating Information Technology into Accounting Research and Practice (2013)Fit for purpose: engineering principles for selecting an appropriate type of data exchange standard (2014)XBRL Mandate and Timeliness of Financial Reporting: The Effect of Internal Control Problems (2020)The magical number seven, plus or minus two: Some limits on our capacity for processing information. (1956)Cognitive Load During Problem Solving: Effects on Learning (1988)The magical number seven, plus or minus two: Some limits on our capacity for processing information. (1994)Customization versus Standardization in Electronic Financial Reporting: Early Evidence from the SEC XBRL Mandate (2017)The impact of XBRL on information asymmetry: evidence from loan contracting (2017)Reporting Technologies and Textual Readability: Evidence from the XBRL Mandate (2021)Case Study Research: Design and Methods (1984)Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (1994)Does Trust Matter? Exploring the Effects of Interorganizational and Interpersonal Trust on Performance (1998)XBRL-Enabled, Spreadsheet, or PDF? Factors Influencing Exclusive User Choice of Reporting Technology (2013)eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research (2021)Auditor size and audit quality (1981)The stochastic behavior of common stock variances Value, leverage and interest rate effects (1982)Can XBRL detailed tagging of footnotes improve financial analysts' information environment? (2017)Impact of Extensions in XBRL Disclosure on Analysts' Forecast Behavior (2018)The influence of company characteristics and accounting regulation on information disclosed by Spanish firms (1997)XBRL and the qualitative characteristics of useful financial information (2017)Internet of things: Emerging impacts on digital reporting (2021)An index to quantify an individual's scientific research output (2005)Software survey: VOSviewer, a computer program for bibliometric mapping (2009)Bibliometric Methods in Management and Organization (2013)Conducting systematic literature reviews and bibliometric analyses (2019)Software tools for conducting bibliometric analysis in science: An up-to-date review (2020)How to conduct a bibliometric analysis: An overview and guidelines (2021)Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review (2003)Embedding and managing blockchain in sustainability reporting: a practical framework (2022)The fate of accounting for public governance development (2022)The digitalization of sustainability reporting processes: A conceptual framework (2023)
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References

  • 2017bibliometrix : An R-tool for comprehensive science mapping analysis19,854 cited
  • 2001The production and use of semantically rich accounting reports on the Internet: XML and XBRL259 cited
  • 2008Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS)129 cited
  • 2011Flex or Break? Extensions in XBRL Disclosures to the SEC125 cited
  • 2012XBRL Implementation: A Field Investigation to Identify Research Opportunities71 cited
  • 2014The Association between Extensions in XBRL Disclosures and Financial Information Environment65 cited
  • 2011Quality of data standards: framework and illustration using XBRL taxonomy and instances61 cited
  • 2011IFRS Taxonomy and financial reporting practices: The case of Italian listed companies52 cited
  • 2020Twenty years of XBRL: what we know and where we are going41 cited
  • 2014Assessing the quality of large-scale data standards: A case of XBRL GAAP Taxonomy33 cited
  • 2011Adopting XBRL in Italy: Early evidence of fit between Italian GAAP Taxonomy and current reporting practices of non-listed companies32 cited
  • 2010Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case*20 cited
  • 2020Accounting and Financial Reporting System in the Digital Economy19 cited
  • 2021Selection of Accounting Software for Small and Medium Enterprises Using the Fuzzy Topsis Method

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13 cited
  • 2021Optimization of costs for innovations of industrial enterprises Western Ukraine in ensuring sustainable environmental development11 cited
  • Cited by

    • 2024Accounting for digital currencies: A review of challenges and standardization efforts12 cited
    • 2024Accounting in the Context of a Circular Economy for Sustainable Development: A Systematic Network Study11 cited
    • 2026The Digitalization of Corporate Sustainability Reporting: A Systematic Literature Review and Synthesis for Future Research8 cited
    • 2024Foreign investors’ tendencies and stock market performance in pre- and post-XBRL adoption: evidence from Jordan8 cited