The growing role of non-financial reporting in the age of digital finance

Sobczak, Lidia

doi:10.4324/9781003310082-21

Cited by 1 publication

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“…The future of the accounting disclosure model is determined by the forms used to present financial reports in accordance with international financial reporting standards (IFRS). (Sobczak, L. (2023). P137), (Abdul Malik, & Saleh, 2019).…”

Section: Introductionmentioning

confidence: 99%

The Impact of E-disclosure Using "XBRL" on the Value Added of Investors: Comparative Study

AL-Qatanani

2024

J. of Law and Sust. Develop.

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Purpose: This study aimed to measure the impact of E-disclosure using XBRL language on the value added of investors in (ASE), and (Tadawul). Theoretical reference: As companies transition from traditional paper-based reporting to digital platforms, XBRL facilitates more efficient and transparent communication of financial data. This technology allows investors to easily access, analyze, and compare financial information across different companies, fostering a more informed investment decision-making process. Method: The researcher collected data through a questionnaire designed in accordance with scientific research methods and statistical measurement tools to analyze the evidence of the study and test hypotheses. Results and Conclusion: The researcher concluded that there are no statistically significant differences between the two samples regarding the existence of effect of E-disclosure using XBRL on the value added of investors. Implications of research: Where E-disclosure using XBRL contributed to the provision of financial statements and made available to investors, reduced data risk, and enhanced their confidence of it, in addition to contributing to reducing costs and financial burdens and maximizing the benefit of data. In light of the results of the study. Originality/value: this research lie in its examination of the transformative potential of XBRL in financial disclosure and its nuanced exploration of the resulting impact on the value added for investors. The researcher recommended the need to expand the application of E-disclosure using XBRL and impose legal legislation that obliges all companies to apply it.

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Section: Introductionmentioning

confidence: 99%

The Impact of E-disclosure Using "XBRL" on the Value Added of Investors: Comparative Study

AL-Qatanani

2024

J. of Law and Sust. Develop.

View full text Add to dashboard Cite

show abstract

The growing role of non-financial reporting in the age of digital finance

Cited by 1 publication

References 0 publications

The Impact of E-disclosure Using "XBRL" on the Value Added of Investors: Comparative Study

The Impact of E-disclosure Using "XBRL" on the Value Added of Investors: Comparative Study

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