Sökning: "iXBRL"

Hittade 2 uppsatser innehållade ordet iXBRL.

1. 1. 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

3. 2. 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