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Browsing The International Journal of Digital Accounting Research by Issue Date
Now showing items 1-20 of 115
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The role of XBRL in Europe
Bonsón Ponte, Enrique
(Universidad de Huelva, 2001)
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 ... -
Internet transaction anxiety & recognition of assurance services
(Universidad de Huelva, 2001)Many recent surveys and articles have shown that consumers have “Internet transaction anxiety.” This study explores specific transaction anxieties related to the services provided by several prominent e-commerce assurance ... -
Financial reporting websites : what users want in terms of form and content
(Universidad de Huelva, 2001)Web-based financial reporting varies widely. Our research had three objectives: (1) identify design attributes for Web-based financial reporting; (2) rank those attributes; and (3) pilot test the Web as a survey tool. ... -
Identification of linkage between strategic group and performance of Indian commercial banks : a combined approach using DEA and Co-Plot
(Universidad de Huelva, 2001)This paper explores the linkage between strategic grouping and performance of the Indian banking sector. Strategic grouping and performance were identified using published financial information for all public sector banks. ... -
Statistical techniques vs. SEES algorithm : an application to a small business environment
(Universidad de Huelva, 2001)The aim of this research is to compare the accuracy of a rule induction classifier system –Quinlan’s SEE5– with linear discriminant analysis and logit. The classification task chosen is the differentiation of the most ... -
Risks and controls in the implementation of ERP systems
(Universidad de Huelva, 2001)The implementation of ERP systems has been problematic for many organizations. Given the many reports of substantial failures, the implementation of packaged ERP software and associated changes in business processes has ... -
Prediction of corporate financial distress : an application of the composite rule induction system
(Universidad de Huelva, 2001)The economic consequence of corporate failure is enormous, especially for the stakeholders of public-held companies. Prior to a corporate failure, the firm’s financial status is frequently in distress. Consequently, finding ... -
Issues for auditors designing case-based reasoning systems
(Universidad de Huelva, 2001)This paper examines the main methodological issues to be considered for case-based reasoning (CBR) systems. The advantages of knowledge representation in cases are discussed, giving the rationale for these systems. Many ... -
A survey on voluntary disclosure on the internet : empirical evidence from 300 European union companies
Bonsón Ponte, Enrique; Escobar Rodríguez, Tomás (Universidad de Huelva, 2002)
Nowadays, the Internet is a powerful means for companies to voluntarily disclose all kind of financial information. A wide academic literature exists on the field. Findings reveal that the financial information disclosed ... -
A critical analysis of the "innovators dilemma" : why should new technologies cause great firms to fail
(Universidad de Huelva, 2002)The disruptive innovation (DI) theory developed by Clayton Christensen has been one of the most influential management concepts in recent years, being required reading at such prominent companies as Microsoft, AT&T and ... -
Enterprise extension through extensible markup language
(Universidad de Huelva, 2002)An extended enterprise is comprised of multiple linkages between and amongst a company and its suppliers, distributors, customers and others. Linkages are long term collaborative agreements based on synergies and the ability ... -
The opportunity economy : enduring lessons from the ride and fall of the new economy
(Universidad de Huelva, 2002)In this paper we argue that the business model underlying the new economy is based on the following interrelated and self-reinforcing forces: 1. The development of a new strategy of opportunity, which focuses on the use ... -
The use of the internet for corporate reporting by Spanish companies
(Universidad de Huelva, 2002)During the last decade there has been a profound revolution in the information technology by means of the Internet, and obviously accounting has been directly affected by this change. Although the main objective of this ... -
On the design of an XML-schema based application for business reporting : an XBRL schema perspective
(Universidad de Huelva, 2002)A markup language for business reporting must satisfy many demanding criteria: readable by novices, extendable by users, minimum payload overheads, and a uniform graph structure to enable validation of document instance ... -
The sensitivity of machine learning techniques to variations in sample size : a comparative analysis
(Universidad de Huelva, 2002)A comparative analysis of the performance of some well-known classification techniques (Discriminant Analysis, Quinlan’s See5, and Neural Networks) and certain machine learning systems of recent development (ARNI, FAN and ... -
On-line financial reporting : an analysis of the Dutch listed firms
(Universidad de Huelva, 2002)This paper reports on the extent to which the Internet is used for financial reporting in the Netherlands. Results show that corporate reporting via the Internet seems to be an established fact. Most large companies have ... -
Intangibles disclosure information on Internet by multinational corporations
(Universidad de Huelva, 2003)Rapid developments in information and communications technology, especially with regard to Internet, have caused a substantial impact on the delivery and dissemination of business information. Internet reporting is expected ... -
An approach to the measurement of intangible assets in dot com
(Universidad de Huelva, 2003)A sample of 40 firms that operate on the Internet is studied to explore ways of identifying and measuring intangible assets in this area of business. The firms meet three conditions: operate on the Internet, have available ... -
Lessons for China and other developing economies from the crisis in US auditing
(Universidad de Huelva, 2003)The continuing series of business scandals, from Enron to WorldCom have severely undermined the credibility of auditors and audited financial statements in the US. With developing economies such as China looking to emulate ... -
An XML schema design framework to simplify financial statement validation
(Universidad de Huelva, 2003)Financial statements share a common directed tree model. This common structure simplifies validation of financial statement instance documents and has important implications for the design of business reporting markup ...
