Towards An Xbrl Enabled Corporate Governance Reporting Taxonomy
DOWNLOAD
Download Towards An Xbrl Enabled Corporate Governance Reporting Taxonomy PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Towards An Xbrl Enabled Corporate Governance Reporting Taxonomy book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Towards An Xbrl Enabled Corporate Governance Reporting Taxonomy
DOWNLOAD
Author : Dirk Beerbaum
language : en
Publisher: BoD – Books on Demand
Release Date : 2016-05-25
Towards An Xbrl Enabled Corporate Governance Reporting Taxonomy written by Dirk Beerbaum and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-05-25 with Business & Economics categories.
Corporate Governance failures of large corporations such as Lehman Brothers have evoked a plethora of calls for changes in Corporate Governance Principles. Despite the fact that after the financial crisis, a number of transnational institutions have called for wide-scale changes related to Corporate Governance Principles by further protecting share-holders’ rights, it has been proven that theoretical extension and reform of Corporate Governance Principles is not enough, because it does not ensure successful implementation. According to a report from Isaksson (2009), corporate disclosures were not in line with OECD principles on good Corporate Governance. Moreover, according to Isaksson (2009), the financial crisis can also be traced back to incomplete Corporate Governance disclosures. One major implementation topic involves Corporate Governance Reporting, which is very complex for multinational companies, as it involves statutory compliance with multiple rules and laws, coping with heterogeneous “Systems of Corporate Governance” (Weimer and Pape, 1999; Leuz et al., 2003; Tylecote and Visintin, 2007) and additionally the compilation of codes (Cadbury, 1993) and industry-specific standards (Mach et al., 2006; Bebchuk and Spamann, 2010). Extensible Business Reporting Language (XBRL) is assumed as a benchmark related to interactive business disclosures (Chen and Sun, 2009; Debreceny et al., 2010; Alles and Piechocki, 2012). Does XBRL have the potential to help to reduce the complexity of companies’ Corporate Governance Reporting (Alles and Piechocki, 2012)? In the academic literature, there are many articles which conclude that it is possible for XBRL to enhance transparency and improve Corporate Governance for financial reporting (Abdullah et al., 2009; Roohani et al., 2010; Alles and Piechocki, 2012; Müller-Wickop et al., 2013): therefore, an additional question is whether the application of XBRL to the non-financial reporting of Corporate Governance can also contribute to enhanced transparency. Within the peer group of listed Foreign Private Issuers on the New York Stock Exchange there is no adequate Taxonomy available.
A Taxonomy Of Corporate Governance Reporting Concepts
DOWNLOAD
Author : Dirk Beerbaum
language : en
Publisher:
Release Date : 2013
A Taxonomy Of Corporate Governance Reporting Concepts written by Dirk Beerbaum and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
Business Sustainability Corporate Governance And Organizational Ethics
DOWNLOAD
Author : Zabihollah Rezaee
language : en
Publisher: John Wiley & Sons
Release Date : 2019-11-06
Business Sustainability Corporate Governance And Organizational Ethics written by Zabihollah Rezaee and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-06 with Business & Economics categories.
A comprehensive framework for understanding the most important issues in global business This is the e-book version of Business Sustainability, Corporate Governance, and Organizational Ethics. In today's business environment, multinational corporations are under pressure from investors, lawmakers, and regulators to improve their corporate governance, business sustainability, and corporate culture. Business sustainability, corporate governance, and organizational ethics are taking center stage in the global business environment. This long-awaited text covers each of these three important areas in detail, guiding readers to a robust understanding with features including chapter summaries, essential terms, discussion questions, and cases for each topic covered.
Artificial Intelligence Ai And Finance
DOWNLOAD
Author : Bahaaeddin A. M. Alareeni
language : en
Publisher: Springer Nature
Release Date : 2023-08-26
Artificial Intelligence Ai And Finance written by Bahaaeddin A. M. Alareeni and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-26 with Technology & Engineering categories.
Artificial intelligence (AI) has the potential to significantly improve efficiency, reduce costs, and increase the speed and accuracy of financial decision-making, making it an increasingly important tool for financial professionals. One way that AI can improve efficiency in finance is by automating tasks and processes that are time-consuming and repetitive for humans. For example, AI algorithms can be used to analyze and process large amounts of data, such as financial statements and market data, in a fraction of the time that it would take a human to do so. This can allow financial professionals to focus on higher-value tasks, such as interpreting data and making strategic decisions, rather than being bogged down by mundane tasks. AI can also reduce costs in finance by increasing automation and eliminating the need for certain tasks to be performed manually. This can result in cost savings for financial institutions, which can then be passed on to customers in the form of lower fees or better services. AI can be used to identify unusual patterns of activity that may indicate fraudulent behavior. This can help financial institutions reduce losses from fraud and improve customer security. AI-powered chatbots and virtual assistants can help financial institutions provide faster, more efficient customer service, particularly when it comes to answering common questions and handling routine tasks. Some financial institutions are using AI to analyze market data and make trades in real-time. AI-powered trading algorithms can potentially make faster and more accurate trading decisions than humans. In terms of speed and accuracy, AI algorithms can analyze data and make decisions much faster than humans, and can do so with a high degree of accuracy. This can be particularly useful in fast-moving financial markets, where quick and accurate decision-making can be the difference between success and failure. This book highlights how AI in finance can improve efficiency, reduce costs, and increase the speed and accuracy of financial decision-making. Moreover, the book also focuses on how to ensure the responsible and ethical use of AI in finance. This book is a valuable resource for students, scholars, academicians, researchers, professionals, executives, government agencies, and policymakers interested in exploring the role of artificial intelligence (AI) in finance. Its goal is to provide a comprehensive overview of the latest research and knowledge in this area, and to stimulate further inquiry and exploration.
Management Research By Practitioners
DOWNLOAD
Author : Reno Symmank
language : en
Publisher: BoD – Books on Demand
Release Date : 2018-05-23
Management Research By Practitioners written by Reno Symmank and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-05-23 with Business & Economics categories.
This handbook focus on management research by practitioners. The book would not have been possible without the German cohort 6, who set the forum for lively discussions and supported all researchers on their journey to its doctorate. The book is set up in three chapters. Chapter I"One of the main triggers for this thesis was my direct experience of the financial crisis, as it showed that many principles and assumptions that were believed to be "carved in stone" were challenged overnight. Investors lost confidence as Corporate Governance turned out to be very poor in reality, although companies consistently declared in their disclosures that they followed good Corporate governance guidelines". This section develops a Corporate governance reporting taxonomy, which can be used for electronic reporting and is the basis for the digitalisation in accounting. A mixed-method approach s applied which combines qualitative and quantitative research methods. Chapter II deals with an analysis of marketing process governance in multinational enterprises and is based on an empirical analysis of FT500 index corporations. The literature showed, that there is currently little substantial understanding of how activities and processes in marketing can be sourced and geographically relocated. However, there is substantial evidence in scholarly and managerial literature that marketing process reallocation is a subject of increasing attention for the last five years. Chapter III focus on out of stock situations (OOS) in retail stores. One of the major advantages of store-based retail formats is the availability of products. The unavailability of products is a major threat for store-based retail formats as OOS situations are considered to be some of the most displeasing occurrences for consumers, resulting in dissatisfaction. As avoiding or recovering from OOS situations are matters of allocating limited resources (e.g. staff, money) wherever they are most effective, this work recommends actions that retailers can take to manage OOS occurrences at store-based retail formats to increase consumer satisfaction. All three researcher describe in their reflexive diaries how thy managed to be sucessfull on their long jounrney to the finalisation of their thesis. We all three would also like to thank our supervisors and all of our contributors. Let the words speak for themselves.
Corporate Governance And Ethics
DOWNLOAD
Author : Zabihollah Rezaee
language : en
Publisher: John Wiley & Sons
Release Date : 2008-06-16
Corporate Governance And Ethics written by Zabihollah Rezaee and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-06-16 with Business & Economics categories.
This book is the first to present a comprehensive framework of the theory and practice of corporate governance and business ethics by focusing on the four cornerstones promoted by the AACSB. Readers will quickly gain an understanding of the main themes, perspectives, frameworks, concepts, and issues pertaining to corporate governance and business ethics from historical, global, institutional, commercial, best practices, and regulatory perspectives. Additionally, there is also complete coverage of all oversight functions of corporate governance.
Corporate Governance Post Sarbanes Oxley
DOWNLOAD
Author : Zabihollah Rezaee
language : en
Publisher: John Wiley & Sons
Release Date : 2007-10-05
Corporate Governance Post Sarbanes Oxley written by Zabihollah Rezaee and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-10-05 with Business & Economics categories.
Corporate Governance Post Sarbanes-Oxley introduces a corporate governance structure consisting of seven interrelated mechanisms of oversight: managerial, compliance, audit, advisory, assurance, and monitoring. The book begins with a discussion of the new requirements for corporate governance and financial reporting brought about by Sarbanes-Oxley and then shows how a well-balanced functioning of the seven mechanisms produces a responsible corporate governance structure that ensures quality financial reporting and credible audit services. Each chapter includes checklists, real-world case studies, and best practice tips.
Business Sustainability In Asia
DOWNLOAD
Author : Zabihollah Rezaee
language : en
Publisher: John Wiley & Sons
Release Date : 2019-02-20
Business Sustainability In Asia written by Zabihollah Rezaee and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-02-20 with Business & Economics categories.
Get familiar with business sustainability in Asia Business Sustainability in Asia offers 12 chapters that cover different aspects of business sustainability with a keen focus on its implications in Asia. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, assurance functions, and corporate governance education will be interested in this book. It examines business sustainability performance, reporting and assurance and their integration into strategy, governance, risk assessment, performance management, and the reporting process of disclosing governance, ethics, social, environmental, and economic sustainable performance. The book also highlights how people, businesses, and resources collaborate in a business sustainability and accountability model. • Develop an awareness and understanding of the main themes, perspectives, frameworks, and issues pertaining to corporate governance and business sustainability in Asia • Covers a variety of issues relevant to business sustainability in Asia • Authored by an expert who has written extensively on the subject • Understand why organizations worldwide recognize the importance of sustainability performance If you’re a business leader, executive, auditor, or student looking to familiarize yourself with this emerging subject, Business Sustainability in Asia has you covered.
Xbrl
DOWNLOAD
Author : Dirk Beerbaum
language : en
Publisher:
Release Date : 2016
Xbrl written by Dirk Beerbaum and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
This study identifies upcoming trends for XBRL (Extensible Business Reporting Language). While most of the articles focus on technological aspects such as ontology and software engineering this article relates to accounting-related aspects of the taxonomy. The taxonomy can be regarded as a main cornerstone of each XBRL financial reporting submission. As taxonomy do not develop standards, laws and regulations newly, they only derive standardized reporting elements. The current landscape of taxonomy is still characterized by multiple heterogeneous taxonomies. Based on the harmonization requirements and requests from regulators for better comparison of financial reports among peers, it can be concluded that taxonomies will adapt and merge to each other. In an end-game scenario it is probable that only one taxonomy remains and prevails.
Impact Of Xbrl On Adopters Financial Reporting Quality And Cost Of Capital
DOWNLOAD
Author : Tien-Shih Hsieh
language : en
Publisher:
Release Date : 2013
Impact Of Xbrl On Adopters Financial Reporting Quality And Cost Of Capital written by Tien-Shih Hsieh and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
This study investigates whether corporate governance quality affects differences in financial reporting quality and cost of capital of public companies associated with adoption of XBRL in the Voluntary Filing Program (VFP) launched by the Securities and Exchange Commission (SEC) in March 2005. Using the degree of earnings management to measure financial reporting quality and using the cost of equity capital measure proposed by Easton (2004) to estimate cost of equity capital, we hypothesize and find that voluntary adopters with superior corporate governance quality are more likely to have better financial reporting quality after their XBRL adoption, relative to those with weak corporate governance quality. We also find a significant interaction effect of corporate governance quality and XBRL adoption on companies' cost of equity capital. These findings suggest that the impact of XBRL on its adopters' financial reporting quality and cost of equity capital is contingent on adopters' corporate governance quality.