XBRL Research in Financial Reporting: Exploring Trends, Impacts and Future Directions
| المصدر: | مجلة دراسات اقتصادية |
|---|---|
| الناشر: | جامعة زيان عاشور بالجلفة |
| المؤلف الرئيسي: | Basta, Saber (Author) |
| مؤلفين آخرين: | Djeffal, Khalid (Co-Author) |
| المجلد/العدد: | مج18, ع3 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | نوفمبر |
| الصفحات: | 102 - 120 |
| ISSN: |
2716-8301 |
| رقم MD: | 1524108 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Extensible Business Reporting Language | Financial Reporting | Bibliometric Analysis | Emerging Technologies
|
| رابط المحتوى: |
عدد مرات التحميل
1
| LEADER | 01912nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 2267569 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 808355 |a Basta, Saber |e Author | ||
| 245 | |a XBRL Research in Financial Reporting: |b Exploring Trends, Impacts and Future Directions | ||
| 260 | |b جامعة زيان عاشور بالجلفة |c 2024 |g نوفمبر | ||
| 300 | |a 102 - 120 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b The purpose of this study is to assess the body of research regarding the Extensible Business Reporting Language (XBRL), as well as to identify its basic elements and future directions. This is accomplished by analyzing a variety of bibliometric indicators, such as the development of publishing, the co-occurrence of author’s keywords and terms in textual data, in addition to analyzing the substance of the most cited and influential publications. This is for 822 international publications with production history spanning from 1998 to 2022, which were selected from the Scopus database. This study concluded that the volume of publications regarding XBRL subject has fluctuated in recent years, and that emerging technologies, enterprise value, processing costs, Improving the informational function of financial reports is among the recent and significant research themes in this research field. | ||
| 653 | |a التقارير المالية |a لغة إعداد التقارير |a التقنيات الناشئة | ||
| 692 | |b Extensible Business Reporting Language |b Financial Reporting |b Bibliometric Analysis |b Emerging Technologies | ||
| 700 | |9 771994 |a Djeffal, Khalid |e Co-Author | ||
| 773 | |4 الاقتصاد |6 Economics |c 008 |e Economic Studies Journal |f Dirāsāt iqtiṣādiyaẗ |l 003 |m مج18, ع3 |o 2442 |s مجلة دراسات اقتصادية |v 018 |x 2716-8301 | ||
| 856 | |u 2442-018-003-008.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1524108 |d 1524108 | ||
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