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Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour
This study tests the impact of enterprise digital transformation on the information
environment. The results show that while analyst coverage increase significantly and the …
environment. The results show that while analyst coverage increase significantly and the …
eXtensible business reporting language (XBRL): A review and implications for future research
This study seeks to advance research related to eXtensible Business Reporting Language
(XBRL). XBRL is an open standard for reporting structured financial information which …
(XBRL). XBRL is an open standard for reporting structured financial information which …
Integration of ESG information into individual investors' corporate investment decisions: Utilizing the UTAUT framework
Environmental, Social, and Governance (ESG) criteria are now considered significant,
global non-financial evaluating factors of corporate value. However, no attention is given to …
global non-financial evaluating factors of corporate value. However, no attention is given to …
Financial derivatives, analyst forecasts, and stock price synchronicity: Evidence from an emerging market
K Su, M Zhang, C Liu - … of International Financial Markets, Institutions and …, 2022 - Elsevier
Against the backdrop of the role of financial derivatives in the recent financial crisis, this
paper aims to identify the effects of financial derivative usage on the amount of firm-specific …
paper aims to identify the effects of financial derivative usage on the amount of firm-specific …
The influence of XBRL technology on the quality of financial reporting: exploring mediating variables in the Indian context
The influence of XBRL technology on the quality of financial reporting: exploring mediating
variables in the Indian context | Emerald Insight Books and journals Case studies Expert …
variables in the Indian context | Emerald Insight Books and journals Case studies Expert …
[HTML][HTML] From sensors to standardized financial reports: A proposed automated accounting system integrating IoT, Blockchain, and XBRL
Modern advances in technology have increased the demand for traditional accounting
systems to be upgraded for real-time data processing, security, and standardized reports …
systems to be upgraded for real-time data processing, security, and standardized reports …
Digital corporate reporting: research developments and implications
Innovations surrounding digital corporate reporting and underlying technology such as
XBRL have been slowly introduced to corporate reporting infrastructure since the early …
XBRL have been slowly introduced to corporate reporting infrastructure since the early …
Does corporate digitalisation moderate real earnings management?
We investigate the association between corporate digitalisation and firms' real earnings
management (REM). Using an archival data set of 11,806 firm‐year observations from the …
management (REM). Using an archival data set of 11,806 firm‐year observations from the …
Effect of ESG rating disagreement on stock price informativeness: Empirical evidence from China's capital market
K Hu, X Li, Z Li - International Review of Financial Analysis, 2024 - Elsevier
We assess the level of environmental, social, and governance (ESG) rating disagreement
among Chinese listed companies using ESG data from eight ESG rating providers and …
among Chinese listed companies using ESG data from eight ESG rating providers and …
Корпоративная отчетность: проблемы и перспективы
НВ Малиновская, МА Гордова, МН Ермакова… - 2021 - elibrary.ru
Монография включает результаты исследований в области корпоративной отчетности
ученых Департамента аудита и корпоративной отчетности Финансового университета …
ученых Департамента аудита и корпоративной отчетности Финансового университета …