Browsing The International journal of digital accounting research -- V. 10, (2010) by Title
Now showing items 1-6 of 6
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Analysis of XBRL literature : a decade of progress and puzzle
(Universidad de Huelva, 2010)XBRL (eXtensible Business Reporting language) was recently, in 2008, in its 10th year. The concept was articulated in 1998 by Charles Hoffman, known as XFRML (eXtensible Financial Reporting Mark Up Language) to facilitate ... -
Discovering important factors of intangible firm value by association rules
(2010-05-11)It is very important for investors to understand the critical factors affecting the value of firms before making investments. In knowledge-based economy, the method for creating firm value transfers from traditional ... -
An empirical study of the impact of internet financial reporting on stock prices
(2010-05-06)This study examines the economic consequences of internet financial reporting (IFR) in Taiwan. The results show that the stock prices of IFR firms change more quickly than those of the non-FR firms using Akaike’s (1969) ... -
The implementation of free software in firms, an empirical analysis
(2010)This article presents the findings of a research aimed at characterizing open source migration initiatives. Thirty experiences have been considered in total, ninety of them are Public Administrations and the rest are private ... -
Trends of e-Government research : contextualization and research opportunities
(2010)E-Government is a broad research field in which researchers are currently involved in a range of different research projects. Our purpose in this paper is to assist researchers in the development and direction of future ... -
Visualizing basic accounting flows : does XBRL + model + animation = understanding?
(2010-05-06)The usefulness of XBRL (eXtensible Business Reporting Language) in facilitating efficient data sharing is clear, but widespread use of XBRL also promises to support more effective analysis processes. This format should ...