Browsing by Author "Pinsker, Robert E."

Now showing items 1-2 of 2

An empirical examination of competing theories to explain continuous disclosure technology adoption intentions using XBRL as the example technology

Pinsker, Robert E. (Universidad de Huelva, 2008)

The purpose of this paper is to test competing theories from Pinsker’s (2007) new research framework in order to provide a better understanding of XBRL (as the continuous disclosure technology example) adoption intentions ...
REA and XBRL GL : synergies for the 21st century business reporting system

Amrhein, Denise G; Farewell, Stephanie; Pinsker, Robert E. (2010-05-03)

Incorporating an instance document example, we suggest a framework linking the Resource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger (XBRL GL) as a way to extend the generalized XBRL GL ...

Now showing items 1-2 of 2

An empirical examination of competing theories to explain continuous disclosure technology adoption intentions using XBRL as the example technology

Pinsker, Robert E. (Universidad de Huelva, 2008)

The purpose of this paper is to test competing theories from Pinsker’s (2007) new research framework in order to provide a better understanding of XBRL (as the continuous disclosure technology example) adoption intentions ...
REA and XBRL GL : synergies for the 21st century business reporting system

Amrhein, Denise G; Farewell, Stephanie; Pinsker, Robert E. (2010-05-03)

Incorporating an instance document example, we suggest a framework linking the Resource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger (XBRL GL) as a way to extend the generalized XBRL GL ...