Thesis Collection
Last Deposit
Browsing The International journal of digital accounting research -- V. 11, (2011) by Issue Date
Now showing items 1-6 of 6
-
From emerging to connected e-government : the effects of socioeconomics and internal administration characteristics
(Universidad de Huelva, 2011)The aim of this study is to explain the development of e-government using a new measure of the content, presentation, navigability and interaction of the websites created by public administrations as illustrated in the ... -
S&P 500 index direction forecasting from 1976 to 2010 : aA fuzzy system approach
(Universidad de Huelva, 2011)Investors are not always completely rational and they do not always work only with numbers. Sometimes, they use linguistic concepts to make their decisions. Fuzzy logic is helpful in handling such situations. This article ... -
Adopting XBRL in Italy: Early evidence of fit between Italian GAAP Taxonomy and current reporting practices of non-listed companies
(Universidad de Huelva, 2011)XBRL (eXtensible Business Reporting Language) will soon be the leading means of corporate financial reporting. A key feature of its adoption relies on well-defined standard taxonomies, which should adequately reflect both ... -
The Impact of XBRL: A Delphi Investigation
(Universidad de Huelva, 2011)This project attempts to add to the extant research by presenting the results of a future forecasting Delphi study that addresses the impacts of XBRL in the second decade of the new millennium. The future impacts of XBRL ... -
The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs
(Universidad de Huelva, 2011)This research study is aimed, based on empirical evidence, at measuring the relationship between the use of the Accounting Information Systems (AIS) by the Small and Medium Sized Enterprises (SMEs) in Spain, and firms’ ... -
Cluster analysis for anomaly detection in accounting data : an audit approach
(Universidad de Huelva, 2011)This study examines the application of cluster analysis in the accounting domain, particularly discrepancy detection in audit. Cluster analysis groups data so that points within a single group or cluster are similar to one ...
