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Items tagged with "Research"

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Call for interviewees: Understanding preparers’ perspectives on adoption of digital corporate reporting

Are you involved in digital corporate reporting? Want to share your insights and experiences with a global research team? Here’s your chance!

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FRC examines reporting needs on risks and opportunities

What do investors want to understand about risks, uncertainties, opportunities and scenarios? That’s a big – and fascinating – question, and one which the UK Financial Reporting Council’s Financial Reporting Lab has tackled in its latest report, seeking to bridge the gap between the information that users want and that companies provide.

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Similar Challenges Face Users of Big Data and Structured Data

Siloing among teams leaves data stranded and managed as a technical, rather than analytical exercise – holding back its use.

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Call for Papers – XBRL Week Academic Track

XBRL Europe has issued a call for papers and extended abstracts for the Academic Track at XBRL Europe Week. Papers are welcome on any aspect of XBRL technology, adoption, or application.

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Hear the Latest Research on XBRL at Business Reporting 360°

Business Reporting 360° will again have a track that presents the latest research into how XBRL is being utilized. These papers shed light on current practices and paint a picture for possible applications down the road. Two emerging themes are the impact of automation on analysing narrative elements and other non-financial information in annual reports; and the role XBRL plays in […]

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New SEC Pilot to Promote XBRL Data Use

The SEC has launched a pilot program to provide information from XBRL filings in combined data sets on the SEC’s website for use by investors and academics.

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Global Surveys Show Impact of Big Data

Accenture and PwC have released reports based on surveys of business executives worldwide on the impacts Big Data is having on the decision making process. According to the Accenture report, executives say big data is delivering positive results in a variety of areas, including new revenue generation, new market development, enhanced customer experience and improving enterprise-wide […]

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Measuring Accounting Complexity With XBRL

Using recent XBRL filings, Rani Hoitash from Bentley University and Udi Hoitash from Northeastern University attempt to prove that “high volume and more unique company-specific accounting information” as measured by the number of US GAAP XBRL Taxonomy tags reported in company annual filings, along with the number of customized XBRL tags, leads to poor financial reporting quality. Read the paper.

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Less Outsourcing in 2013?

A Financial Executive Research Foundation study points to more in-house application of XBRL. 2012 Survey Highlights include: Companies across the board expect to take greater responsibility for their XBRL filings, with the percentage of respondents not planning to outsource XBRL at all over the next year increasing and the respondents planning to use full outsourcing over […]

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