Decision-making Governance In Companies By Xbrl
No Thumbnail Available
Date
2024-06-27
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
جامعة الوادي University of Eloued
Abstract
The current study examines how adopting the Extensible Business Reporting Language (XBRL) influences
how users process financial information. Especially, it investigates the influence of XBRL on user decisions and
judgment based on the financial information presented. The XBRL is a standardized language based on the
Extensible Markup Language (XML) specifically designed to communicate financial data. XBRL is used as a
standard information system, which converts and transfers financial information and contributes to the
governance decision-making of companies through the advantages of this language.
Description
Keywords
XBRL, decision-making governance, disclosure, transparency
Citation
Mohammedi, Abdelali . Sahraoui , Fares. Decision-making Governance In Companies By Xbrl . AL-Manhel Economique. Vol. 07. N. 01. 27 june2024. faculty of economie commercial and management sciences. University of eloued. [visitedin../../….]. availablefrom[copy linkhere]