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The International journal of digital accounting research -- V. 17, (2017)
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Recent Submissions
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Financial Reporting Practices of Italian SMEs: Why Do They Disclose More?
(Universidad de Huelva, 2017)From reporting periods ending on or after 31 December 2014, Italian unlisted companies filing their financial statements under the national GAAP have to deposit them to the Business Register in fully XBRL format. In ... -
Technology in Accounting: Social Media as Effective Platform for Financial Disclosures
(Universidad de Huelva, 2017)Many people have embraced social media (SM), including both personal and proffesional uses. Corporations hoping to capitalize on this indoctrination are seeking to understand ways they can engage in SM. One possible idea ... -
Human capital reporting practices of German and American companies
(Universidad de Huelva, 2017)Communication of social dimensions of the company plays a key role in the sustainable development of organizations. The aim of this empirical study is to analyze the extent to which German and American companies report on ... -
A hybrid method for taxonomy creation
(Universidad de Huelva, 2017)Automatic extraction of information from the footnotes of financial statements can be particularly challenging due to a wide variation in filing structure and terminologies. Standardized text and use of data tagging can ... -
A comparison of content analysis usage and text mining in CSR corporate disclosure
(Universidad de Huelva, 2017)This paper investigates content analysis and text mining as two different research techniques largely used by scholars to perform the text analysis of company social and environmental reports. Its aim is to demonstrate ...
