The International journal of digital accounting research -- V. 16, (2016)
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Recent Submissions
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Social media for investor relations: a literature review and future directions
(Universidad de Huelva, 2016)The use of Internet has radically transformed financial reporting and investor relations (IR). More recently, the diffusion of social media (SM) as crucial information channels has opened new avenues for ... -
Financial reporting in XBRL : first evidence on financial statement notes of Italian unlisted companies
(Universidad de Huelva, 2016)The new taxonomy 2014-11-17 mandates Italian unlisted companies to codify in XBRL also the notes to the financial statements. Building on previous literature, the aim of this study is to analyze the impact of mandatory ... -
XBRL extension to the financial statement notes : field-based evidence on unlisted companies
(Universidad de Huelva, 2016)This paper aims at providing field-based evidence on actual benefits and costs arising from mandatory XBRL extension to financial statement notes for Italian unlisted companies. In pursuit of these objectives, we conduct ... -
Choosing Open Innovation Intermediaries through their web-based platforms
(Universidad de Huelva, 2016)This paper examines the services provided by Open Innovation Intermediaries (OIIs) through their web-based platforms, in order to understand how OIIs can effectively support innovation seekers in their innovation processes. ... -
Assessing the electronic invoicing potential for private sector firms in Belgium
(Universidad de Huelva, 2016)Governments around the world identify the advancement of electronic invoicing in businesses as crucial for tackling administrative burdens. This paper examines, for the first time, the potential cost savings of e-invoicing ...