An empirical investigation on the impact of XBRL adoption on information asymmetry: Evidence from Europe

C Liu, XR Luo, FL Wang - Decision Support Systems, 2017 - Elsevier
Given the high cost of developing and implementing data standards such as eXtensible
Business Reporting Language (XBRL), it is critical to assess their influences before they are …

Financial decision support: an overview of developments and recent trends

C Zopounidis, M Doumpos, D Niklis - EURO Journal on Decision …, 2018 - Elsevier
Since the early applications of operations research and management science techniques in
corporate financial management, financial decision support has evolved to a multi …

Twenty years of XBRL: what we know and where we are going

F Bartolacci, A Caputo, A Fradeani… - Meditari Accountancy …, 2020 - emerald.com
Purpose This paper aims to extend the knowledge of eXtensible Business Reporting
Language (XBRL) to synthesize what 20 years of accounting and business literature on …

Three-stage research framework to assess and predict the financial risk of SMEs based on hybrid method

J Xiao, Z Wen, X Jiang, L Yu, S Wang - Decision Support Systems, 2024 - Elsevier
Enterprise financial risk research mostly focuses on prediction precision, but neglects the
assessment, which is unfavorable. Since assessment is an important and necessary step …

Development of a consumer financial goals ontology for use with FinTech applications for improving financial capability

L Bunnell, KM Osei-Bryson, VY Yoon - Expert systems with applications, 2021 - Elsevier
In this research, we communicate the design and evaluation of a consumer financial goals
ontology to be utilized as a knowledgebase within recommender systems applications …

[PDF][PDF] Initial effects of mandatory XBRL adoption across the Indonesia stock exchange's financial information environment

M Zamroni, YA Aryani - Jurnal Keuangan dan Perbankan, 2018 - scholar.archive.org
This research aims to investigate the initial effects of mandatory eXtensible Business
Reporting Language (XBRL) across the Indonesia Stock Exchange's financial information …

[PDF][PDF] Effectivness of the Adoption of the XBRL Standard in the Indian Banking Sector

P Kumar, SS Kumar, A Dilip - Journal of Central Banking Theory and …, 2019 - sciendo.com
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 …

An artificial intelligence-enabled industry classification and its interpretation

D Kim, HG Kang, K Bae, S Jeon - Internet Research, 2022 - emerald.com
Purpose To overcome the shortcomings of traditional industry classification systems such as
the Standard Industrial Classification Standard Industrial Classification, North American …

A graph mining approach to identify financial reporting patterns: an empirical examination of industry classifications

SY Yang, FC Liu, X Zhu, DC Yen - Decision Sciences, 2019 - Wiley Online Library
This study proposes a quantitative method using the eXtensible Business Reporting
Language financial accounting taxonomies to identify firms' common business …

Applying an ontology-augmenting XBRL model to accounting information system for business integration

L Bai, P Koveos, M Liu - Asia-Pacific Journal of Accounting & …, 2018 - Taylor & Francis
The field of accounting information analysis and computing is a conceptually rich domain.
The eXtensible Business Reporting Language is an XML vocabulary designed to simplify …