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- W4386197980 abstract "Due to the rapid development of technology, all the functions of business organization are also rapidly transforming in an efficient and effective manner to account for and communicate all the transactions of the business since from purchase and material and to the point of distribution of final dividends to Shareholders, there is a necessity of having advanced technology. XBRL is one of the global-level business reporting standards which accommodates all business organizations to report and communicate these business affairs in a convenient manner. Further, it allows business organizations to report and communicate their financial and non-financial affairs in a customized manner. The present study is unique among XBRL literature and tries to make an attempt to analyze the influence of XBRL and Its functionality on various aspects of financial reporting and its quality at large. For this purpose the study is based on the perception of chartered accountants in India. The structural equation model is used to test the conceptual model, and the outcome of the study indicated that the XBRL and its functionality have a significant influence on various aspects of financial reporting. Further, the various aspects of financial reporting positively influence on financial reporting quality. The outcome of this study will be the input for the formulation of policy on financial reporting through initiation of XBRL." @default.
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- W4386197980 date "2023-01-01" @default.
- W4386197980 modified "2023-09-26" @default.
- W4386197980 title "Impact of XBRL Technology on Quality of Financial Data: Mediating Through Various Reporting Aspects in India" @default.
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- W4386197980 doi "https://doi.org/10.1007/978-3-031-39158-3_21" @default.
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