XBRL jako narzędzie raportowania finansowego - główne nurty badań empirycznych

• Autorzy: Katarzyna Klimczak

Warianty tytułu

XBRL for Financial Reporting - Fields of Empirical Research

• Języki publikacji: PL

Abstrakty

Standard XBRL, a w szczególności możliwości, jakie niesie ze sobą elektroniczna wymiana danych finansowych, oraz potencjalne korzyści i koszty związane z zastosowaniem standardu na potrzeby przekazywania informacji pomiędzy zainteresowanymi stronami były - od momentu pojawienia się koncepcji XBRL oraz pierwszych jego zastosowań - przedmiotem teoretycznych rozważań oraz empirycznych weryfikacji. Celem artykułu jest identyfikacja najważniejszych obszarów badań empirycznych związanych z zastosowaniem XBRL na potrzeby raportowania oraz wniosków z nich płynących. Dokonano systematycznego przeglądu literatury, przeprowadzono selekcję publikacji oraz przeanalizowano treść podporządkowaną celowi badania.(abstrakt oryginalny)

EN

The XBRL standard, and in particular the opportunities offered by electronic exchange of financial data, and the potential benefits and costs associated with applying the standard for the transmission of information between stakeholders, have been the subject of theoretical considerations and empirical studies since the appearance of the XBRL concept and its first applications. The purpose of this article is to identify the most important areas of empirical research related to the use of XBRL for reporting and the results and conclusions flowing from the research.(original abstract)

Słowa kluczowe

PL

Standard XBRL; Rynek kapitałowy; Asymetria informacji; Raporty księgowe; Badania empiryczne

EN

eXtensible Business Reporting Language (XBRL); Capital market; Information asymmetry; Accounting reports; Empirical researches

• Czasopismo: Studia Ekonomiczne / Uniwersytet Ekonomiczny w Katowicach
• Rocznik: 2017
• Numer: nr 333
• Strony: 125--138

Twórcy

autor

Katarzyna Klimczak

• Szkoła Główna Handlowa w Warszawie

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