Xbrl

Paru in Chatel, V., Soulet, M.-H., 2002, Faire face et s'en sortir, Fribourg, Editions Universitaires, vol.2, 107-114 Dans leurs efforts pour aider les personnes à se réinsérer, les travailleurs sociaux 2 se sont lancés depuis quelques années dans des entreprises de reconstitution des compétences individuelles, à même de permettre à chacun de tenir son rôle et de participer " normalement " à la société. Dans cette perspective, nommée par certains " nouveau social " pour l'opposer au travail social dit " classique " 3 , il s'agit soit de rendre leur "autonomie" à certaines personnes soit encore de la leur faire acquérir, en particulier par le recours à la contractualisation de la relation d'assistance. Cet effort s'inscrit de manière plus générale dans le passage d'une politique sociale fondée sur la distribution d'indemnités, attribuées en fonction de catégories universelles et abstraites d'ayants droit, à une politique sociale organisée à un niveau local et soucieuse de la singularité de chaque relation d'assistance. 4 LA DIGNITE DE L'INDIVIDU On peut estimer qu'une telle politique est proprement sociale dans la mesure où elle produit des effets de justice sociale. Faire accéder les personnes à certain degré d'autonomie et de responsabilité leur permet en effet de retrouver une certaine dignité. La dignité dont il est question est celle accompagnant la personne humaine, reconnue comme dotée d'une capacité d'initiative, c'est-à-dire capable de manifester une volonté, de faire des choix qu'il convient de 1 Cet article a bénéficié largement du travail effectué dans le cadre du séminaire "politique de proche" animé par Laurent Thévenot depuis trois ans. Je tiens à remercier plus particulièrement Marc Breviglieri et Joan Stavo-Debauge pour leurs commentaires et conseils concernant ce texte, ainsi que pour le travail commun que nous effectuons sur ces thématiques. Un ouvrage collectif est en voie de préparation, il devrait comporter une version plus détaillée de cet article 2 Nous employons le masculin pour parler des "travailleurs sociaux" par commodité stylistique tout en rendant attentif qu'une partie des personnes rencontrées sont des femmes. 3 DONZELOT J, JAILLET, M.-C., "Europe, Etats-Unis : convergences et divergences des politiques d'insertion", in Esprit, vol.11, novembre 2000. 4 DONZELOT J, JAILLET, M.-C., idem.

More and more enterprises, especially the listed companies, have adopted new accounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI), manifesting interest for publishing financial reports using a standard format able to considerably improve their communication, data collection in the receiving units, control and analysis of financial information. When switching to the new accounting rules specified in international or regional standards and norms, regulatory and control bodies recommend the XBRL format for financial reporting, with recognition of the regional jurisdiction. Our paper makes a review of the literature, presents the XBRL specific elements and proposes possible solutions for internal and external financial reporting of an enterprise. Finally, it concludes on the benefits of adopting XBRL at national level in a potential XBRL Romania project.

Corporate Social Responsibility has a positive impact to the financial performance of the firm. Besides, to implement the corporate social responsibility programs the firm needs funds that obtained from its revenue and profit. This paper studies the interaction between the social performance of the firms and the profitability of the firms. Social performance is measured by corporate social responsibility disclosure score and the profitability is measured by Return on Asset (ROA). Corporate responsibility disclosure gives information about the concern of the company to the use of energy, the environment, employee relations, product, and community involvement. Using a sample of 25 firms from SRI-KEHATI Index and covering the period 2005 -2010, the OLS model uses in this study. SRI-KEHATI Index is stock market index that consist of 25 Indonesia firms that have excellent performance in promoting sustainable businesses, as well as having an awareness of environmental, social and good corporate governance. During the period of [2005][2006][2007][2008][2009][2010] there are evidences that the social performance of firms is increase and the profitability of the firms also increase except in year 2008 as an impact of financial crisis in US. This study finds that there is positive impact of the social performance to the profitability of the firms and also there is positive impact of the profitability of the company to the social performance of the firms. The result of this study indicates that there is a positive interaction between corporate social responsibility disclosure and profitability of firms.

Günümüzde özellikle finans sektöründe elektronik ortamda çok fazla veri trafiği gerçekleşmektedir. Bu verilerin doğru ve hızlı analiz edilip karar verme aşamalarına destek verilmesi kritik önem taşımaktadır. Bu çalışmada Türk muhasebe sistemine göre bir firmanın Xbrl ile hazırlanmış bilanço ve gelir raporlarının XPath ve Php kullanılarak analizini gerçekleştiren bir uygulama geliştirilmiştir. Uygulama bilanço ve gelir tablosu örnek dokümanlarını tarayarak XML etiketlerine göre ayıklayıp gerekli verileri elde etmekte ve belirli finansal formülleri uygulayarak analiz sonuçlarını web ortamında görüntülemektedir. Bununla birlikte uygulamada yeni nesil web teknolojileriyle standart hale gelecek semantik web uygulamaları da göz önünde bulundurularak Xml formatındaki Xbrl örnek dokümanı C# ile RDF/XML formatına dönüştürülmüştür. Elde edilen RDF/XML formatındaki doküman C# ile  Rdf üçlülerine (N3) dönüştürülerek SparQL ile sorgulanması sağlanmıştır. Son olarak uygulama ile ilgili karşılaştırmalar yapılarak sonuçları değerlendirilip, semantik web ile elde edilebilecek faydalara değinilmiştir.

XBRL (eXtensible Business Reporting Language) will soon be the leading means of corporate financial reporting. A key feature of its adoption relies on well-defined standard taxonomies, which should adequately reflect both the accounting standards and the reporting practices of firms. This study considers this issue, following the concept of ―taxonomy fit‖ proposed by Bovee et al. (2002; 2005) and Bonsón et al. (2009a). The aim is to fill a specific gap in the previous literature, by analyzing the applicability of XBRL in the context of template-based accounting standards. Specifically, we assess the fit between the XBRL Italian GAAP Taxonomy and the traditional annual reports of Italian non-listed companies, which are required to file their financial statements in XBRL. The results show an almost perfect fit but with significant differences among the financial statements analyzed. In addition, the degree of misfit, when it occurs, depends on the sector, the size and the level of disaggregation of information provided by the companies.

Using the actor-network theory (ANT), this article sought to analyze the translation process induced by the Danish regulatory agency for financial reporting to incorporate the eXtensible Business Reporting Language (XBRL) into the financial reporting practices, giving special attention to how resistance demonstrated by certain actors shapes the process of incorporating the technology into the financial reporting environment. The empirical analysis, relying on a series of semi-structured interviews conducted between November 2013 and February 2016, highlighted the strategic steps taken by the regulatory agency to deal with the emerging resistance. The analysis illustrated how the initial setting created at the early stages of the translation process develops into a socio-technical context in which the participating actors' no longer express resistance, and commit to the incorporation of XBRL. In this respect, the paper contributes to previous studies on XBRL, adds to the financial reporting literature by illustrating how resistance shapes the introduction of complex regulatory changes, and contributes to the ANT literature, especially those based on Michel Callon's translation model.

This paper proposes a measurement method for assessing the extent to which the XBRL digital standard eXtensible Business Reporting Language can assist firms in implementing their reporting when applying EMAS The EU Eco-Management and Audit Scheme. A specific survey based on the work of (Bunker et al., 2007), which uses Value Compatibility, was carried out at the most important firms in Southern Spain. Different sectors were involved in the study: public hospital, copper manufacturing facilities, petrochemical plant and pulp and renewable energy production. The results reveal some concordances between EMAS using XBRL as a reporting technology, and the cultural, organisational and technical working environment of the analysed firms, specifically those related to the Structural Dimension. By contrast, some discordance is highlighted related to the Practical Dimension. The paper proposes for the first time the application of the global financial standard XBRL for a non financial purpose like the widely accepted EMAS, to actual potential uses in real scenarios. The empirical research combined heavy industry with services, privately owned firms with public entities, private and public sector, in the analysis of this technology. The paper represents a necessary landmark for a subsequent longitudinal study.

In this paper, we discuss the dual power of XBRL to standardise and/or accommodate firms’ financial reporting practices. We first develop a conceptual framework for understanding which factors may affect the adoption of XBRL and, in turn, standardise or customise financial reporting. We then examine the XBRL implementation models adopted in two countries: Italy and the US. In Italy, XBRL is required through the application of a standard taxonomy (the Italian GAAP Taxonomy), without the ability to create and submit taxonomy extensions. Conversely, in the US, XBRL is required through the application of a standard taxonomy (the US GAAP Taxonomy), along with the ability to define individual extensions to be submitted to the SEC. We discuss the potential effects of taxonomy application on the representation of financial information. The application of a taxonomy on a “blind basis” (extensions not permitted) leads not only to the full comparability of financial data but also to a loss of idiosyncratic information. The application of a taxonomy on a “minimum basis” (individual extensions permitted) preserves specific information, but causes a potential loss of data comparability.

XBRL or eXtensible Business Reporting Language is a digital version of business reports that have been widely used in order to replace the traditional paper-based reports such as PDF and HTML. Reports in XBRL format opens up various capabilities where the users of the reports can use, share, analyse or add meaningful value to the data. Based on the usefulness and benefits of XBRL, there are many kinds of research has been conducted on this topic. Therefore, this paper aims to analyse, and reports published documents related to XBRL based on the data obtained from the Scopus database. As of 15th July 2019, a total of 370 documents is retrieved and analysed. Using standard bibliometric indicators, this article reports the research productivity, documents and source types, language of publications, subject area, most active source title, distribution of publications by countries, most active institutions, authorship, keywords, title and abstract analysis and citation analysis. The results show that there is an increased growth rate of literature on XBRL from 2001 until 2011. However, the number is slightly lower from 2011 till 2019. There are various studies that have been conducted on XBRL involving the collaboration of multi-authors, published in various languages, by a total of 160 authors from 43 different countries and 160 institutions.

XBRL (eXtensible Business Repor-ting Language) es el lenguaje de marcas heredero de XML (eXtensi-ble Markup Language) que está sir-viendo de nexo entre diferentes en-tidades a la hora de transmitir información de negocio telemáticamente. El funcionamiento de los ...

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The markup language eXtensible Business Reporting Language (XBRL) has been chosen by the Committee on European Banking Supervision (CEBS), which reports to the European Central Bank (ECB), as the medium of communication between financial entities and national supervisory authorities, after considering the special features involved in the functioning of the network comprising these entities. This system of communication makes it possible for the various national authorities to collaborate in promoting the stability and solvency of the financial system at the European level. The construction of the new system has involved a collaborative framework in which both the operating practices and the highest-level standards are becoming uniform, making XBRL an element that is actively stimulating cooperation between entities that work in this network. The present study reviews the explicit benefits of the incorporation of this type of technology in such networks, and how the fact that the incorporation of technology implies consensus is enabling these networks to evolve into more cooperative groupings, and to increase their visibility.

Las pequeñas y medianas empresas (py-mes) se ven inmersas en un nuevo marco competitivo en el que la informática y las comunicaciones juegan un papel vital. La popularización de Internet tanto entre clientes y proveedores, servicios bancarios y fi-nancieros, como en el plano ...

The development of XBRL (eXtensible Business Reporting Language) for financial reporting has significantly changed the way which financial statements are presented to different users and implicitly the quantity and quality of information provided through such a modern format. Following a standard structure, but adaptable to the regulations from different countries or regions of the world, we can communicate and process financial accounting information more efficient and effective. This paper tries to clarify the manner of preparation and presentation of the financial statements if using XBRL as reporting tool.

Se analizan las posibles ventajas del uso de XBRL en el interior de las organizaciones. Nuevos desarrollos como la creación del XBRL-GL (General Ledger) para el libro mayor contable, la promulgación de Basilea II para entidades financieras, el marco COSO (Committee of Sponsoring Organizations of the Treadway Commission) para el control interno y de riesgos, y por último, los nuevos requisitos que proponen el Modelo EBR (Enhanced Business Reporting Model) y el Modelo Galileo invitan a ello.

La sede del Instituto de Contabilidad y Auditoría de Cuentas (ICAC) acogió la segunda edición de Diálogos
AECA, dedicada al tema Presente y futuro de la información empresarial y el marco regulador en España,
donde se trataron algunos de los aspectos principales de la regulación contable y de la auditoría española,
además del contexto internacional y las nuevas tendencias en información empresarial.

La implantación del XBRL, eXtensible Business Reporting Language, es ya una realidad, especialmente en el sector privado. Las principales jurisdicciones territoriales han desarrollado taxonomías para empresas comerciales e industriales, no obstante poco se hecho en el ámbito del sector público. El objetivo de este trabajo es, precisamente, realizar una propuesta de actuación para el desarrollo de taxonomías dentro de este sector, tanto a nivel nacional como internacional.

The Basel Capital Agreement (Basel II) required all banking entities actively to manage Operational Risk by means of making explicit measurements and creating specific items in their general ledgers. Currently, the most sophisticated resource for handling transactional ...

Purpose The purpose of this study is to gain insight into what aspects of eXtensible Business Reporting Language (XBRL) data and information quality (DIQ) most interest professionals. Design/methodology/approach The authors use text analytics to examine XBRL discourses from professionals working in the domain. They explore the discussion in the three largest LinkedIn XBRL groups. Data collection covered the period 2010-2016. Findings Via the text analytics, the authors find the most appropriate XBRL DIQ dimensions. They propose an XBRL DIQ framework containing 18 relevant DIQ dimensions derived from both the accounting and IS fields. The findings of this study are expected to help direct future XBRL research into the DIQ dimensions most worthy of further empirical investigation. Originality/value XBRL is the international standard for the digital reporting of financial, performance, risk and compliance information. Although the expectations of XBRL to produce improvements in DIQ via...

XBRL is a language based on XML for the electronic communication of business information. It is designed to improve the exchange, aggregation and analysis of corporate data requiring disclosure, through a unique tagging structure that provides interoperability. But, the proliferation of a multitude of XBRL taxonomies, based on different accounting principles, can risk the objectives of standardization, comparability and re-usability of the information that is sought with XBRL. It is therefore essential to develop global accounting standards as a unique foundation on which the XBRL taxonomies can be established, so that it becomes possible to compare the financial information originating from various countries. Along these lines, the International Financial Reporting Standards (IFRS-GP) taxonomy was created to establish a common ground for international firms and create a platform that would enhance the benefits of XBRL. This paper examines whether the IFRS-GP taxonomy, at its current state, adequately covers European companies' dissemination practices and strengthens the benefits of XBRL. Our results provide implications for the evaluation of the effectiveness of the IFRS-GP taxonomy and shed light on directions that may lead to the improvement of this taxonomy.

Using eXtensible Business Reporting Language (XBRL) in financial reporting increases transparency by allowing viewing the details of the information provided by organizations without subdividing it and the possibility of easy access and processing information, even if it is presented in different languages or it results from the application of different regulations. Through this paper we try to emphasize the transparency ensured to financial reporting by using XBRL, which is why we transposed in this modern format, partially, the contents of one of the components of financial reports, namely, the balance sheet. In this process we based on the requirements of the Romanian accounting regulations in compliance with European directives, XML requirements and XBRL requirements concerning schemas, linkbase files and instances, and we used three of the modules of Altova MissionKit application (XMLSpy, MapForce and StyleVision), while taking into account the best practices in the field.

On March 16, 2005, the SEC issued Final Rule 33-8529 encouraging registrants to voluntarily file tagged financial statement information on the EDGAR reporting System using XBRL format. In this paper, we examine whether early and voluntary filers of financial information in XBRL format demonstrate superior corporate governance and operating performance relative to their non-adopting peers. We investigate performance, market, and structure-related firm variables. Our results suggest that corporate governance is significantly and positively associated with a firm's decision to be an early and voluntary filer of financial information in XBRL format. At the same time, firm performance factors including liquidity and firm size are also associated with the early and voluntary XBRL filing decision. Our findings should be particularly interesting for the SEC, as it considers the corporate governance and firm-performance related associations between certain registrants' early and voluntary response and its call for XBRL-based filings.

A punto de cumplirse los diez años desde su introducción en España, XBRL ha alcanzado un nivel de desarrollo que ha situado a la jurisdicción española en la vanguardia internacional. En estas líneas ofrecemos un balance resumido de esta primera década en la que identificamos seis etapas: Consecución de una masa crítica de participantes para el establecimiento de una jurisdicción (etapa pre-jurisdiccional), formación de una jurisdicción provisional, establecimiento de una jurisdicción definitiva, desarrollo de taxonomías, producción generalizada de informes financieros en XBRL y explotación-utilización de los mismos.

Digital financial statements have been designed under two main hypotheses: The first one considers that human beings are their target audience and the second one assumes that users belong to a specific accounting jurisdiction or capital market. Obviously, these hypotheses are no longer accepted. The former because it is necessary to make machines understand the accounting language to facilitate the automatic exchange of information between softbots and/or software applications. The latter because in order to facilitate securities markets globalization it is necessary to adopt a unique set of international accounting standards. These two needshave to be satisfied. The response to the first one is XBRL, the Extensible Business Reporting Language. The European solution to the second one, is going to be the adoption of the IASB’s International Accounting Standards. In this paper, the role of XBRL in the European solution is analyzed. The main conclusions are that the adoption of IAS and the use of XBRL will facilitate the communication of information in a homogeneous way, that they will allow the interchange of data between software applications and also the automatic analysis of financial information. In summary, they are going to play a key role for the development of the global European Stock Market.

The objective of this paper is to identify the factors that could have led North-American companies to voluntarily submit their information in XBRL (eXtensible Business Reporting Language) under the XBRL Voluntary Financial Reporting Program (2005-2008). The motivation that led us to carry out this analysis was the fact that, despite the many benefits attributed to XBRL, only 137 companies (out of over 10.000 filers) decided to join the voluntary program issued by the SEC (Securities and Exchange Commission). At this point, we wondered if the SEC should have promoted other benefits to encourage companies to use XBRL. To reach our goal, we conducted a Delphi study. Through this study, we asked a panel of XBRL experts their opinion about the reasons that could have led companies to voluntarily disclose their business information in XBRL. Our results show that, according to experts, factors such as to gain a deeper knowledege of XBRL and to acquire a company image as a pioneer in technology played an essential role in the process of voluntary adoption of the standard.

More and more enterprises, especially the listed companies, have adopted new accounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI), manifesting interest for publishing financial reports using a standard format able to considerably improve their communication, data collection in the receiving units, control and analysis of financial information. When switching to the new accounting rules specified in international or regional standards and norms, regulatory and control bodies recommend the XBRL format for financial reporting, with recognition of the regional jurisdiction. Our paper makes a review of the literature, presents the XBRL specific elements and proposes possible solutions for internal and external financial reporting of an enterprise. Finally, it concludes on the benefits of adopting XBRL at national level in a potential XBRL Romania project.

Purpose
The purpose of this paper is to examine the potential for eXtensible Business Reporting Language (XBRL) to go beyond static reporting. A taxonomy structure of information is developed for providing a knowledge base and insights for an XBRL taxonomy for integrated reporting (IR).

Design/methodology/approach
Design Science (DS) research, as a pragmatic exploratory research approach, is embraced to create a new “artefact” and thematic content analysis is used to analyse IR in practice.

Findings
Using XBRL for IR allows a shift from static and periodic reporting to more relevant and dynamic corporate disclosure for stakeholders, who can navigate and retrieve customised disclosure information according to their interest by exploiting the multidimensionality of IR and overcome some of its criticisms. The bi-dimensional taxonomy structure the authors’ present allows users to navigate disclosure from two different perspectives (content elements (CE) and capitals), display specific themes of interest, and drill down to more detailed information. Because of its evidence-based nature and levels of disaggregation, it provides flexibility to preparers and users of information. Additionally, the findings demonstrate the need to codify sector-specific information for the CE, so that to direct the efforts toward the development of sector-specific taxonomy extensions in developing an XBRL taxonomy for IR.

Research limitations/implications
The limitations of DS research are, first, the artefact design and, second, its effects in practice. The first limitation stems from the social actors’ perspective taken into account to develop the taxonomy structure, which derives from the analysis of the reporting practices rather than a pluralistic approach and dialogic engagement. The second limitation relates to the XBRL taxonomy development process because, since the study is limited to the “design” phase being codification and structuring the knowledge base for an XBRL taxonomy, there is a need to develop a taxonomy in XBRL and then apply it in practice to empirically demonstrate the potential and benefits of XBRL in the IR context.

Practical implications
The taxonomy structure is targeted at entities interested in designing an XBRL taxonomy for IR. This is a call for academics and practitioners to explore the potential of technology to improve corporate disclosure and open up new projections for resurging themes on intellectual capital (IC) reporting with prospects for IC “fourth-stage” research focused on IC disclosure.

Originality/value
This is an interdisciplinary research employing the DS approach, which is rooted in information systems research. It is the first academic study providing pragmatic results for using XBRL in the context of IC and IR.

Online business reporting and the benefits thereof are widely reported in the academic and practitioner literatures. Much is made of its potential to transform information supply and demand and the dominant focus of the current discourse is on the automation and publishing aspects of online business reporting. These we argue are necessary aspects but present a narrow conception of the role of business information in organisations. Current research lacks an information management perspective, which focuses attention on the design, management and intellectual organisation of business information. Drawing on a preliminary study of the adoption and implementation of business reporting markup languages (in particular XBRL) in the Australian financial sector we draw out the issues for research and practice. We present a complementary perspective that makes information and information work visible and takes into account the complex inter-relationships between the activities of humans and the information itself. r

Se analizan las posibles ventajas del uso de XBRL en el interior de las organizaciones. Nuevos desarrollos como la creación del XBRL-GL (General Ledger) para el libro mayor contable, la promulgación de Basilea II para entidades financieras, el marco COSO (Committee of Sponsoring Organizations of the Treadway Commission) para el control interno y de riesgos, y por último, los nuevos requisitos que proponen el Modelo EBR (Enhanced Business Reporting Model) y el Modelo Galileo invitan a ello.

Los autores parten del análisis del lenguaje XBRL (eXtensible Business Reporting Language), que ha supuesto una revolución al lograr homogeneizar la transmisión del reporting financiero entre entidades, para llegar al XBRL-GL (General Ledger, o XBRL para el Libro Mayor) que intenta capturar mediante el estándar XBRL la información a nivel de Libro Mayor y transaccional. Este último permite llevar al extremo la accesibilidad de la información, y se convierte en la mejor materia prima para la gestión y la transparencia de las organizaciones.

The objective of this paper is to identify the factors that could have led North-American companies to voluntarily submit their information in XBRL (eXtensible Business Reporting Language) under the XBRL Voluntary Financial Reporting Program (2005-2008). The motivation that led us to carry out this analysis was the fact that, despite the many benefits attributed to XBRL, only 137 companies (out of over 10.000 filers) decided to join the voluntary program issued by the SEC (Securities and Exchange Commission). At this point, we wondered if the SEC should have promoted other benefits to encourage companies to use XBRL. To reach our goal, we conducted a Delphi study. Through this study, we asked a panel of XBRL experts their opinion about the
reasons that could have led companies to voluntarily disclose their business information in XBRL.Our results show that, according to experts, factors such as to gain a deeper knowledege of XBRL and to acquire a company image as a pioneer in technology played an essential role in the process of voluntary adoption of the standard.

In this paper we discuss the results of a research project called eXtensible Project Documentation Reporting 25 Language (XPDRL). The main objective of this project is to improve the quality of the core project 26 documentation that serves for supporting the construction works in Spain and to facilitate an efficient 27 exchange of information between the stakeholders in the Spanish Architectural Engineering and 28 Construction sector, in particular their relationship with the Professional Associations and Spanish control 29 public bodies. Starting from the premise that high quality project documentation is the basic precondition for 30 a good quality in all the phases of the whole buildings and facilities life cycle, the project is based on Internet, 31 XBRL (eXtensible Business Reporting Language) and the new Spanish standards about the quality in the 32 project documentation (UNE 157000 series). As a result, a new set of XBRL taxonomies has been developed 33 to support the processes of elaboration, verification, sending to the Professional Association, digital stamping, 34 delivery, control, compulsory registration and storage of the construction project core documentation by the 35 public authorities. Our proposal can be extended to other countries, particularly in Europe, since regulations 36 are becoming similar in all EU countries. The potential for spin-off technology utilization is also significant in 37 the areas of insurance, inspection chamber, digital reporting and project management.

ABSTRACT: This paper analyzes how XBRL (eXtensible Business Reporting Language) can contribute to EBR (Enhanced Business Reporting) to improve financial reports' transparency. We examine XBRL's technological and organizational advantages that can facilitate the implementation of the EBR model. XBRL, and the consortium associated with it, can help EBR provide greater interaction with users, help companies identify relevant reporting data, and harness technological advances to overcome the weaknesses inherent in traditional business reporting models. EBR and XBRL efforts combined can work effectively to improve the current business reporting model.

Abstract. Digital financial statements have been designed under two main hypotheses: The first one considers that human beings are their target audience and the second one assumes that users belong to a specific accounting jurisdiction or capital market. Obviously, these hypotheses are no longer accepted. The former because it is necessary to make machines understand the accounting language to facilitate the automatic exchange of information between softbots and/ or software applications. The latter because in order to facilitate securities markets globalization it is necessary to adopt a unique set of international accounting standards. These two needs have to be satisfied. The response to the first one is XBRL, the Extensible Business Reporting Language. The European solution to the second one, is going to be the adoption of the IASB’s International Accounting Standards. In this paper, the role of XBRL in the European solution is analyzed. The main conclusions are that the adoptio...

Int. J. Metadata, Semantics and Ontologies, Vol. 2, No. 4, 2007 ... Metadata language for online identification: an XBRL international project ... Enrique Bonsón-Ponte, Tomás Escobar-Rodríguez and Francisco Flores-Muñoz* ... Department of Accounting, Financial Economy and ...

This paper applies Latour’s 1992 translation map as a device to explore the development of and recent conflict between two data standards for the exchange of business information – EDIFACT and XBRL. Our research is focussed in France, where EDIFACT is well established and XBRL is just emerging. The alliances supporting both standards are local and global. The French/European EDIFACT is promulgated through the United Nations while a consortium of national jurisdictions and companies has coalesced around the US initiated XBRL International (XII). We suggest cultural differences pose a barrier to co-operation between the two networks. Competing data standards create the risk of switching costs. The different technical characteristics of the standards are identified as raising implications for regulators and users. A key concern is the lack of co-ordination of data standard production and the mechanisms regulatory agencies use to choose platforms for electronic data submission.

Extensible Business Reporting Language (XBRL) is a language based on XML that provides an effective solution for the preparation, presentation and exchange of International Financial Reporting Standards. Many researchers examined the adoption, acceptance or usage of XBRL but none have clarified a direct link between the acceptance of technology and how it affects XBRL users. So, a significant issue to answer is: What is the level of acceptance of XBRL in the European region? Particularly, a new acceptance model was developed based on Technology Acceptance Model 2 (TAM2) in order to test XBRL usage and its impact with five major constructs. The sample consists of 100 listed companies from European Union countries

XBRL is a language based on XML for the electronic communication of business information. It is designed to improve the exchange, aggregation and analysis of corporate data requiring disclosure, through a unique tagging structure that provides interoperability. But, the proliferation of a multitude of XBRL taxonomies, based on different accounting principles, can risk the objectives of standardization, comparability and re-usability of the information that is sought with XBRL. It is therefore essential to develop global accounting standards as a unique foundation on which the XBRL taxonomies can be established, so that it becomes possible to compare the financial information originating from various countries. Along these lines, the International Financial Reporting Standards (IFRS-GP) taxonomy was created to establish a common ground for international firms and create a platform that would enhance the benefits of XBRL. This paper examines whether the IFRS-GP taxonomy, at its curren...

More and more enterprises, especially the listed companies, have adopted new accounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI), manifesting interest for publishing financial reports using a standard format able to considerably improve their communication, data collection in the receiving units, control and analysis of financial information. When switching to the new accounting rules specified in international or regional standards and norms, regulatory and control bodies recommend the XBRL format for financial reporting, with recognition of the regional jurisdiction. Our paper makes a review of the literature, presents the XBRL specific elements and proposes possible solutions for internal and external financial reporting of an enterprise. Finally, it concludes on the benefits of adopting XBRL at national level in a potential XBRL Romania project.

This paper focuses on a new way of financial reporting which is able to answer to market dynamics and the economic process of internationalization within the context of high technology. Recent online reporting has revealed its power to respond to organizational needs, exceeding some particular limitations present in traditional reporting. A theoretical framework for online reporting is presented. This approach leads to the development of new technologies, in particular computer languages and their contribution to company activity. XBRL (eXtensible Business Reporting Language) will also be addressed in this paper as the future of financial reporting. For a more precise interpretation we will present some studies that prove the rapid growth of online reporting practices in the organizational universe. Finally, an empirical study about the reality of Portuguese organization practices listed on PSI20 index is presented.