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Browsing The International journal of digital accounting research -- V. 02, (2002) by Issue Date
Now showing items 1-8 of 8
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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 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 ... -
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 ... -
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 ... -
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 ... -
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 ...
