Characteristics of XBRL adoption in Germany

Digitalization of financial reporting in local governments of three Montenegrin regions – Current situation and perspectives

“…A total of 303 respondents answered the questionnaire, which makes a total response rate of 33%. The size of the sample was considered sufficient for carrying out the research (Bonson et al, 2009;Gray et al, 2009;Felden, 2011;Steenkamp et al, 2012). Data entry was done automatically via Google Forms, while the processing of data was done in IBM SPSS Software.…”

Towards an XBRL-Enabled Corporate Governance Reporting Taxonomy An Empirical Study of NYSE-Listed Financial Institutions

“…CGR has become very complex for multinational companies, as it involves statutory compliance with multiple rules and laws, coping with heterogeneous "Systems of CG" (Tylecote andVisintin, 2007, Weimer, 1999) and additionally the compilation of codes (Cadbury, 1993) and industry-specific standards (Mach et al, 2006;Bebchuk and Spamann, 2010,). XBRL (eXtensible Business Reporting Language) has developed to a recognized standard for interactive corporate reporting (Chen, 2009, Matherne andCoffin, 2001;Debreceny et al, 2010;Felden, 2011;Alles and Debreceny, 2012). The application of XBRL to the non-financial reporting of CG can also be attributed to enhanced transparency.…”

Towards an XBRL-Enabled Corporate Governance Reporting Taxonomy: An Empirical Study of NYSE-Listed Financial Institutions

“…CGR has become very complex for multinational companies, as it involves statutory compliance with multiple rules and laws, coping with heterogeneous "Systems of CG" (Tylecote andVisintin, 2007, Weimer, 1999) and additionally the compilation of codes (Cadbury, 1993) and industry-specific standards (Mach et al, 2006;Bebchuk and Spamann, 2010,). XBRL (eXtensible Business Reporting Language) has developed to a recognized standard for interactive corporate reporting (Chen, 2009, Matherne andCoffin, 2001;Debreceny et al, 2010;Felden, 2011;Alles and Debreceny, 2012). The application of XBRL to the non-financial reporting of CG can also be attributed to enhanced transparency.…”