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Exploring the Usefulness of Extensible Business Reporting Language (XBRL) for Reporting Intellectual Capital (IC): Evidence From Italian Preparers

Exploring the Usefulness of Extensible Business Reporting Language (XBRL) for Reporting Intellectual Capital (IC): Evidence From Italian Preparers
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出处 《Journal of Modern Accounting and Auditing》 2014年第5期537-550,共14页 现代会计与审计(英文版)
关键词 ICD 意大利 可扩展 资本 智力 语言 编制 商业 Extensible Business Reporting Language (XBRL), digital reporting, intellectual capital disclosure (ICD),business reporting
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参考文献41

  • 1Abhayawansa, S. A. (2013). A review of guidelines and frameworks on external reporting of intellectual capital. Journal of Intellectual Capital, 15(1), 100-141.
  • 2Alwert, K., Bomemann, M., & Kivikas, M. (2004). Intellectual capital statement--Made in Germany: Guideline 1.0 on the preparation of an intellectual capital statement. Federal Ministry of Economics and Labour, Berlin.
  • 3Associazione Nazionale Direttori Amministrativi e Finanziari [ANDAF]. (2010). XBRL un nuovo standard per il reporting aziendale. ANDAFPapers, 9(1), 1-36.
  • 4Baldwin, A. A., Brown, C. E., & Trinkle, B. S. (2006). XBRL: An impacts framework and research challenge. Journal of Emerging Technologies in Accounting, 3(1), 97-116.
  • 5Beattie, V., & Pratt, K. (2003). Issues concerning web-based business reporting: An analysis of the views of interested parties. The British Accounting Review, 35(2), 155-187.
  • 6Beattie, V., & Thomson, S. J. (2007). Lifting the lid on the use of content analysis to investigate intellectual capital disclosures. Accounting Forum, 31(2), 129-163.
  • 7Botosan, C. A. (1997). Disclosure level and the cost of equity capital. The Accounting Review, 72(3), 323-350.
  • 8Chartered Financial Analyst Institute [CFAI]. (2008). XBRL survey report: February 2008. Charlottesville, VA.
  • 9Chartered Financial Analyst Institute [CFAI]. (2009). XBRL survey report: November 2009. Charlottesville, VA.
  • 10Coda, V. (2000). I fattori produttivi immateriali nell'economia dell'impresa. In Le Immobilizzazioni lmmateriali (pp. 13-24). Bari: Cacucci editore.

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