Interactive financial reporting using XBRL: An overview of the global markets and Europe

International Journal of Disclosure and Governance - Tập 6 Số 3 - Trang 262-272 - 2009
Απόστολος Αποστόλου1, Konstantinos A. Nanopoulos
1Department of Public Administration, Panteion University, Athens, Greece

Tóm tắt

Từ khóa


Tài liệu tham khảo

Walton, P., Haller, A. and Raffournier, B. (2003) International Accounting, 2nd edn. Thompson Learning Inc., p. 37.

Taylor, M. and Jones, R. (1999) The use of international accounting standard terminology: A survey of IAS compliance disclosure. The International Journal of Accounting 34: 557–570.

Core, J. E. (2001) A review of the empirical disclosure literature: Discussion. Journal of Accounting and Economics 31: 441–456.

Dumontier, P. and Raffournier, B. (1998) Why firms comply voluntarily with IAS: An empirical analysis with Swiss data. Journal of International Financial Management and Accounting 9: 216–245.

Apostolou, A. (2000) Factors on voluntary accounting information by Greek companies. Spoudai 50: 87–109.

Wallace, R. and Naser, K. (1995) Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal of Accounting and Public Policy 14: 311–368.

McNally, G., Eng, L. and Hasseldine, C. (1982) Corporate financial reporting in New Zealand: An analysis of users preferences, corporate characteristics and disclosure practices for discretionary information. Accounting and Business Research 13: 11–20.

Lainez, J., Jarne, J. and Callao, S. (1999) The Spanish accounting system and international accounting harmonization. European Accounting Review 8: 93–113.

King, N. and Beattie, A. (1999) Accounting in Romania in the third millennium. EA Focus (September): 13–17.

Cooke, T. (1993) Disclosure in Japanese corporate annual reports. Journal of Business Finance and Accounting 20: 521–535.

Street, D. and Gray, S. (2001) Observance of International Accounting Standards: Factors Explaining Non-compliance. London: Association of Chartered Certified Accountants. ACCA Research Report (74).

Singhvi, S. and Desai, H. (1971) An empirical analysis of the quality of corporate financial disclosure. Accounting Review 46: 129–138.

Chow, C. W. and Wong-Boren, A. (1987) Voluntary financial disclosure by Mexican corporations. The Accounting Review 62: 533–541.

Meek, G., Roberts, C. B. and Gray, S. J. (1995) Factors influencing voluntary annual report disclosures by US, UK and continental European multinational corporations. Journal of International Business Studies 26: 555–572.

Skinner, D. (1994) Why firms voluntarily disclose bad news. Journal of Accounting Research 32: 38–60.

Locke, J. and Lowe, A. (2007) XBRL: An (open) source of enlightenment or disillusion. European Accounting Review 16: 585–623.