XBRL Implementation in the Banking Sector in Montenegro

Martić, Vladan; Lalević-Filipović, Ana; Radović, Milivoje

doi:10.1515/jcbtp-2017-0010

Cited by 5 publications

(4 citation statements)

References 8 publications

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“…Currently, rapid development of digital technology causes the flow of information runs so fast, the sophistication of the use of internet technology has changed the view of every human being in obtaining information, including in the world of business accounting ( Martić et al., 2017 ). The development of technology changes the business, making it as the limitation in human resource skills needed in business, including accounting staff.…”

Section: Introductionmentioning

confidence: 99%

The development of internet financial reporting publications: A concise of bibliometric analysis

Murdayanti

Khan

2021

Heliyon

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This paper identifies the main areas and the development of the field of internet financial reporting publications and to suggest future research directions. Internet use for corporate financial reporting represents a voluntary approach to consolidate printed sustainability reports which have increasingly been published by large companies in recent years. Using a bibliometric analysis, this paper examined a sample of 246 studies from Web of Science, Scopus, Emerald, Springer, Proquest, Ebsco, and Science Direct databases and only accepted articles and review paper were published in open access to identify research activity on internet financial reporting between 1998 until 2020. This review provides the most influential articles and authors based on their citations and publications as well as their importance within the network through network visualization, overlay visualization, and density visualization. The co-authorship analysis shows 208 authors who have connected each other, the co-organization analysis resulted 76 organizations which write article about internet financial reporting and co-occurrence analysis of keywords, the results found that 669 keywords divided into 11 clusters. The analysis which uses bibliometric analysis develops the status of internet financial reporting, this is a research field in a precise way through the visualization of emerging trend and currently focused on topics. The results of analysis also have recommended some variables which can be used in further research, and it is very helpful to find knowledge basis and detect the future research directions in this area.

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Section: Introductionmentioning

confidence: 99%

The development of internet financial reporting publications: A concise of bibliometric analysis

Murdayanti

Khan

2021

Heliyon

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“…Perusahaan di industri keuangan justru tidak menunjukkan perbedaan audit delay yang signifikan setelah menerapkan XBRL. Hasil ini diduga karena sebagian besar perusahaan dalam industri keuangan telah terlebih dahulu menggunakan sistem informasi akuntansi yang intensif termasuk kemungkinan pengadopsian XBRL [15,57]. Ketika penggunaan XBRL menjadi wajib, hal tersebut tidak lagi menjadi faktor yang bisa mengurangi audit delay.…”

Section: Kesimpulanunclassified

“…Padahal BSE (Bombay Stock Exchange -Bursa Saham terbesar di India) baru mewajibkan penggunaan XBRL bagi emiten pada tahun 2017. Di Eropa, sejak tahun 2005, Comitee of European Banking Supervisor telah mengadopsi taksonomi XBRL sebagai kerangka pelaporan [57].…”

Section: Kesimpulanunclassified

The Impact of XBRL Adoption on Audit Delay in the Financial and Non-Financial Industries in Indonesia

Saputro¹,

Achjari²

2020

JATI

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Penerapan teknologi informasi di lingkungan akuntansi diantaranya adalah eXtensible Business Reporting Language (XBRL). Penelitian ini bertujuan untuk memperoleh bukti empiris dampak penggunaan XBRL dan jenis industri terhadap audit delay di Indonesia. Perbedaan audit delay sebelum dan sesudah penggunaan XBRL berdasarkan jenis industri keuangan dan non-keuangan juga diteliti. Sampel penelitiannya adalah 88 perusahaan publik yang diperoleh dari Bursa Efek Indonesia. Data yang terkumpul dianalisa dengan menggunakan regresi Generalized Least Square dan uji beda Wilcoxon Signed Rank. Hasil penelitian menunjukkan tidak ada pengaruh negatif penggunaan XBRL terhadap audit delay. Penelitian ini juga menemukan bahwa jenis industri berhubungan dengan perbedaan audit delay. Hasil penelitian ini menunjukkan tidak ada perbedaan audit delay sebelum dan sesudah penggunaan XBRL di industri keuangan. Sebaliknya, industri non-keuangan menunjukkan adanya perbedaan audit delay sebelum dan sesudah penggunaan XBRL. Penelitian ini berkontribusi dalam menunjukkan pengaruh penerapan XBRL terhadap audit delay di Indonesia ternyata sensitif terhadap sektor industri. Industri non-keuangan menunjukkan perbedaan audit delay, sementara industri keuangan tidak menunjukkan perbedaan.

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“…Some are still in the experimental stage and some are using improved version of various standards that has already in use. For instance, in the Euro area, Montenegro has recently analysed the feasibility of XBRL possibilities in their region (Martic et al, 2017). Based on their study they believe that XBRL can be successfully implemented in Montenegro as XBRL can solve their existing problem of integration of multiple channels of reporting, financial sector consolidation, harmonisation of accounting practices, computerisation, and so on.…”

Section: Review Of Literaturementioning

confidence: 99%

Effectivness of the Adoption of the XBRL Standard in the Indian Banking Sector

Kumar

Dilip

2019

Journal of Central Banking Theory and Practice

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The XBRL standard was adopted by the Reserve Bank of India (RBI) in the year 2008 as a standard by which the banks that are regulated by the RBI submit regulatory, prudential, supervisory, and other statistical data. This study focuses on estimating the effectiveness of the adoption of the XBRL standard in the Indian banking sector. The effectiveness has been studied on the basis of the responses received on the survey conducted targeting the commercial banks of India. Two important factors, namely, ‘Effectiveness of the XBRL Data Submission’ and ‘Savings of Time and Cost’ have been considered mainly for the study. The study revealed that the overall efficiency of the reporting system in the Indian banking sector has increased to a great extent with the adoption of the XBRL standard. Although the overall effectiveness of XBRL adoption has been found to be satisfactory, there is always room for further enhancement of the system in order to achieve complete effectiveness.

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XBRL Implementation in the Banking Sector in Montenegro

Cited by 5 publications

References 8 publications

The development of internet financial reporting publications: A concise of bibliometric analysis

The development of internet financial reporting publications: A concise of bibliometric analysis

The Impact of XBRL Adoption on Audit Delay in the Financial and Non-Financial Industries in Indonesia

Effectivness of the Adoption of the XBRL Standard in the Indian Banking Sector

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