Debreceny / Felden / Piechocki New Dimensions of Business Reporting and XBRL

2007
ISBN: 978-3-8350-9633-2
Verlag: Deutscher Universitätsverlag
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 271 Seiten, eBook

The authors of this book analyse the social and technical nature and role of XBRL in information supply chains and capital markets as well as the XBRL standard and taxonomies. They provide a critical view of XBRL from a research perspective, present different projects in the XBRL area and indicate future directions for XBRL research. Current research questions are taken up and discussed from different perspectives. From a technical point of view, the spectrum encompasses the internal perspective up to the final user layer. Apart from these technical issues, there are also key socio-technical aspects which are vital to the understanding of XBRL use.

Prof. Dr. Roger Debreceny ist Shidler Distinguished Professor of Accounting an der School of Accountancy am Shidler College of Business, University of Hawai'i, Hawaii.

Univ.-Prof. Dr. Carsten Felden ist Inhaber des Lehrstuhls ABWL, insbes. Wirtschaftsinformatik, an der Technischen Universität Bergakademie Freiberg.

Dipl.-Kfm. Maciej Piechocki ist dort wissenschaftlicher Assistent.

Zielgruppe

Research

Autoren/Hrsg.

Debreceny, Roger

Felden, Carsten

Piechocki, Maciej

Inhaltsverzeichnis

1;Preface;6
2;Table of Contents;8
3;Introduction;9
3.1;Research into XBRL – Old and New Challenges;10
4;General Implications;22
4.1;Researching XBRL as a Socio-technical Object;23
4.2;The Implications of XBRL for Financial Reporting;59
4.3;Adoption Decision Involving XBRL as a Continuous Disclosure Reporting Technology;73
4.4;Economic Consequences of Internet Financial Reporting;98
5;Domain Implications;122
5.1;How Do Firms Address Multiple Taxonomy Issues?;123
5.2;XBRL as eXtensible Reporting Language for EU Reporting;142
6;Technical Implications;169
6.1;XBRL and Business Intelligence;170
6.2;Multidimensional XBRL;182
6.3;Process and Technical Design of an Integrated Solution for ( Semi-) Automated Basel II- Reporting Using XBRL and Web Services;200
6.4;Adoption of XML and XBRL Standards;222
6.5;Standardized Company Reporting with XBRL;235

Research into XBRL — Old and New Challenges.- General Implications.- Researching XBRL as a Socio-technical Object.- The Implications of XBRL for Financial Reporting.- A Theoretical Framework for Examining the Corporate Adoption Decision Involving XBRL as a Continuous Disclosure Reporting Technology.- Economic Consequences of Internet Financial Reporting.- Domain Implications.- How Do Firms Address Multiple Taxonomy Issues?.- XBRL as eXtensible Reporting Language for EU Reporting.- Technical Implications.- XBRL and Business Intelligence.- Multidimensional XBRL.- Process and Technical Design of an Integrated Solution for (Semi-) Automated Basel II-Reporting Using XBRL and Web Services.- Adoption of XML and XBRL Standards.- Standardized Company Reporting with XBRL.

Über Autor(innen)

Prof. Dr. Roger Debreceny ist Shidler Distinguished Professor of Accounting an der School of Accountancy am Shidler College of Business, University of Hawai’i, Hawaii.

Univ.-Prof. Dr. Carsten Felden ist Inhaber des Lehrstuhls ABWL, insbes. Wirtschaftsinformatik, an der Technischen Universität Bergakademie Freiberg.

Dipl.-Kfm. Maciej Piechocki ist dort wissenschaftlicher Assistent.