Sökning: "XBRL"

Visar resultat 1 - 5 av 10 uppsatser innehållade ordet XBRL.

  1. 1. Automatic Extraction of Financial Data in Credit Rating Analysis

    Kandidat-uppsats, KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Författare :Robert Minasyan; Pim Erlandsson; [2023]
    Nyckelord :automatic data extraction; financial reports; XBRL; Arelle; credit rating analysis; automatisk dataextraktion; finansiella rapporter; XBRL; Arelle; kreditvärderingsanalys;

    Sammanfattning : With the increasing use of big data and automatization, financial data extraction is of growing importance in the financial industry. The thesis examines how an extraction system can be developed for extracting relevant data for credit rating analysis. LÄS MER

  3. 2. Early evidence on iXBRL regulation and its impact on information asymmetry in the US capital market

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Viktor Axelsson; Alexander Nilsson; [2021-06-24]
    Nyckelord :iXBRL; Information asymmetry; Regulation; iXBRL-tags; Difference in difference; propensity score matching;

    Sammanfattning : The topic of extensible business reporting language (XBRL) has long been under debate regarding its effect and usefulness as a disclosure format. With the recent regulatory shift to the newest evolution of XBRL, inline XBRL (iXBRL), it once again becomes important to evaluate and understand the effects of the regulation. LÄS MER

  4. 3. Digital inrapportering av årsredovisningar i mindre aktiebolag: motivation och drivkrafter : En studie på XBRL

    Magister-uppsats, Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskap

    Författare :Fay Ellingsen; [2018]
    Nyckelord :digital submission; digital reporting; XBRL; iXBRL; comparability; technology; early adopters; digital inlämning; digital rapportering; XBRL; iXBRL; jämförbarhet; teknologi; early adopters;

    Sammanfattning : The digitization’s advancement has been noticed by most people not least through applications"apps" which are often referred to as a more effective way of accessing information or makingpayments with. The method of presenting financial reports has also changed during the progressof digitization. LÄS MER

  5. 4. Standardiserad kontering : En fallstudie om kontoplanen BAS och digitalisering i svensk kontext

    Kandidat-uppsats, Linköpings universitet/Företagsekonomi; Linköpings universitet/Filosofiska fakulteten

    Författare :Thomas Karagöl; David Ullström; [2018]
    Nyckelord :Accounting; Digitalization; Standardization; Chart of Accounts; BAS; BAS Interests Association; Taxonomy; XML; XBRL.; Redovisning; digitalisering; standardisering; kontoplan; kontoplanen BAS; BAS-intressenternas förening; taxonomi; XML; XBRL.;

    Sammanfattning : Bakgrund: Redovisningsbranschen står inför en ny våg av digitalisering som enligt en framtidsrapport från Stiftelsen för Strategisk Forskning har potential att automatisera bort arbetsuppgifterna för nio av tio redovisningsekonomer. Kärnan i denna nya digitaliseringsvåg är standardisering av begrepp och procedurer som gör att behovet av manuell interaktion minskas radikalt. LÄS MER

  7. 5. The Auditor’s Role in a Digital World : Empirical evidence on auditors’ perceived role and its implications on the principal-agent justification

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Andreas Caringe; Erik Holm; [2017]
    Nyckelord :Auditor’s Role; Big Data; ERP; XBRL; Technology; Principal-Agent Theory;

    Sammanfattning : Most of the theory that concerns auditing relates to agency theory where auditors' role is to mitigate the information asymmetry between principals and agents. During the last decade, we have witnessed technological advancements across the society, advancements which also have affected the auditing profession. LÄS MER