LEADER |
01661nam a22002297a 4500 |
001 |
2233946 |
041 |
|
|
|a eng
|
044 |
|
|
|b الجزائر
|
100 |
|
|
|9 790987
|a Mohammedi, Abdelali
|e Author
|
245 |
|
|
|a Decision-Making Governance in Companies by XBRL
|
260 |
|
|
|b جامعة الشهيد حمه لخضر الوادي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير
|c 2024
|g جوان
|
300 |
|
|
|a 1141 - 1154
|
336 |
|
|
|a بحوث ومقالات
|b Article
|
520 |
|
|
|b The current study examines how adopting the Extensible Business Reporting Language (XBRL) influences how users process financial information. Especially, it investigates the influence of XBRL on user decisions and judgment based on the financial information presented. The XBRL is a standardized language based on the Extensible Markup Language (XML) specifically designed to communicate financial data. XBRL is used as a standard information system, which converts and transfers financial information and contributes to the governance decision-making of companies through the advantages of this language.
|
653 |
|
|
|a نظام الحوكمة
|a اتخاذ القرار
|a الإفصاح المحاسبي
|a البيانات المالية
|
692 |
|
|
|b XBRL
|b Decision-Making Governance
|b Disclosure
|b Transparency
|
700 |
|
|
|9 790988
|a Sahraoui, Fares
|e Co-Author
|
773 |
|
|
|4 الاقتصاد
|6 Economics
|c 075
|e Journal Al-Manhel Economique
|f Mağallaẗ al-manhal al-iqtiṣādī
|l 001
|m مج7, ع1
|o 2055
|s مجلة المنهل الإقتصادي
|v 007
|x 2602-7968
|
856 |
|
|
|u 2055-007-001-075.pdf
|
930 |
|
|
|d y
|p y
|q n
|
995 |
|
|
|a EcoLink
|
999 |
|
|
|c 1490484
|d 1490484
|