PL EN


2017 | 333 | 125-138
Article title

XBRL jako narzędzie raportowania finansowego – główne nurty badań empirycznych

Content
Title variants
EN
XBRL for financial reporting – fields of empirical research
Languages of publication
PL
Abstracts
PL
Standard XBRL, a w szczególności możliwości, jakie niesie ze sobą elektroniczna wymiana danych finansowych, oraz potencjalne korzyści i koszty związane z zastosowaniem standardu na potrzeby przekazywania informacji pomiędzy zainteresowanymi stronami były – od momentu pojawienia się koncepcji XBRL oraz pierwszych jego zastosowań – przedmiotem teoretycznych rozważań oraz empirycznych weryfikacji. Celem artykułu jest identyfikacja najważniejszych obszarów badań empirycznych związanych z zastosowaniem XBRL na potrzeby raportowania oraz wniosków z nich płynących. Dokonano systematycznego przeglądu literatury, przeprowadzono selekcję publikacji oraz przeanalizowano treść podporządkowaną celowi badania.
EN
The XBRL standard, and in particular the opportunities offered by electronic exchange of financial data, and the potential benefits and costs associated with applying the standard for the transmission of information between stakeholders, have been the subject of theoretical considerations and empirical studies since the appearance of the XBRL concept and its first applications. The purpose of this article is to identify the most important areas of empirical research related to the use of XBRL for reporting and the results and conclusions flowing from the research.
Year
Volume
333
Pages
125-138
Physical description
Contributors
  • Szkoła Główna Handlowa w Warszawie. Kolegium Zarządzania i Finansów. Instytut Rachunkowości
References
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Document Type
Publication order reference
Identifiers
ISSN
2083-8611
YADDA identifier
bwmeta1.element.cejsh-262bbaa2-7b04-45d9-8834-f50e320737a4
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