2013
DOI: 10.1111/1911-3838.12008
|View full text |Cite
|
Sign up to set email alerts
|

XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS

Abstract: The systematic adoption of the eXtensible Business Reporting Language (XBRL) for financial reporting represents a great challenge. Worldwide, a large number of regulators are making an effort to promote the adoption of this standard to simplify and enhance the communication of financial information. This requires the definition of well-structured taxonomies that can standardize and accommodate the content of financial reports prepared by firms. This study aims to analyze the regulator-led adoption of XBRL for … Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
1
1
1

Citation Types

0
11
0

Year Published

2015
2015
2022
2022

Publication Types

Select...
8
1

Relationship

0
9

Authors

Journals

citations
Cited by 23 publications
(11 citation statements)
references
References 36 publications
0
11
0
Order By: Relevance
“…We analyzed the network of articles referenced to show that the largest set of connected documents contains 106 publications (74.64% of the dataset), confirming the existence of an integrated XBRL field of study. The five studies with highest indices of bibliographic coupling are Perdana et al (2015), Liu (2013), Valentinetti et al (2012Valentinetti et al ( , 2013, and Birt et al (2017).…”
Section: Articlesmentioning
confidence: 99%
“…We analyzed the network of articles referenced to show that the largest set of connected documents contains 106 publications (74.64% of the dataset), confirming the existence of an integrated XBRL field of study. The five studies with highest indices of bibliographic coupling are Perdana et al (2015), Liu (2013), Valentinetti et al (2012Valentinetti et al ( , 2013, and Birt et al (2017).…”
Section: Articlesmentioning
confidence: 99%
“…There are studies, which analyze the implementation of the IFRS taxonomy under local rule-based accounting regimes (Valentinetti and Rea, 2012;Valentinetti and Rea, 2013). Valentinetti and Rea observe that the degree of misfit between the IFRS taxonomy and template-based standards not only varies with the sector but also with the size of the companies in the Italian market.…”
Section: Literature Review Related To Xbrl Taxonomy and Principles-bamentioning
confidence: 99%
“…(Mihaela, 2013). XBRL ena-bles a consistent representation of aggregated data that multiple divisions/ subsidiaries provide, as each underlying business transaction can be traced (Valentinetti and Rea, 2013). …”
Section: Xbrl Impacts and Issuesmentioning
confidence: 99%