Einband gross The Impact of Digitization on Financial Reporting / Auswirkungen der Digitalisierung auf die Finanzberichterstattung

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The Impact of Digitization on Financial Reporting / Auswirkungen der Digitalisierung auf die Finanzberichterstattung

Evidence from the USA and Europe / Erkenntnisse aus den USA und Europa

von

Rudolph, Janina

BuchKartoniert, Paperback

221 Seiten

Deutsch

wvb Wissenschaftlicher Verlag Berlinerschienen am06.12.2023Erstauflage

This dissertation presents four papers investigating the digitization of financial reporting through the application of eXtensible Business Reporting Language (XBRL) in the U.S. and Europe. Interesting research questions address the link between extension tags in XBRL annual filings and managers obfuscation, present a bankruptcy prediction model based on companies digital reporting behavior, discuss a draft law discussion of 2019 regarding the mandatory implementation of the European Single Electronic Format (ESEF), and the evaluate the transferability of various empirical research results from current XBRL literature to the ESEF mandate.mehr

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KlappentextThis dissertation presents four papers investigating the digitization of financial reporting through the application of eXtensible Business Reporting Language (XBRL) in the U.S. and Europe. Interesting research questions address the link between extension tags in XBRL annual filings and managers obfuscation, present a bankruptcy prediction model based on companies digital reporting behavior, discuss a draft law discussion of 2019 regarding the mandatory implementation of the European Single Electronic Format (ESEF), and the evaluate the transferability of various empirical research results from current XBRL literature to the ESEF mandate.

Details

ISBN/GTIN978-3-96138-388-7

ProduktartBuch

EinbandartKartoniert, Paperback

FormatPaperback (Deutsch)

Verlag

wvb Wissenschaftlicher Verlag Berlin

ErscheinungsortBerlin

ErscheinungslandDeutschland

Erscheinungsjahr2023

Erscheinungsdatum06.12.2023

AuflageErstauflage