Essays about: "XBRL"

Found 3 essays containing the word XBRL.

  1. 1. Automatic Extraction of Financial Data in Credit Rating Analysis

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Robert Minasyan; Pim Erlandsson; [2023]
    Keywords : automatic data extraction; financial reports; XBRL; Arelle; credit rating analysis; automatisk dataextraktion; finansiella rapporter; XBRL; Arelle; kreditvärderingsanalys;

    Abstract : With the increasing use of big data and automatization, financial data extraction is of growing importance in the financial industry. The thesis examines how an extraction system can be developed for extracting relevant data for credit rating analysis. READ MORE

  3. 2. Early evidence on iXBRL regulation and its impact on information asymmetry in the US capital market

    University essay from Göteborgs universitet/Graduate School

    Author : Viktor Axelsson; Alexander Nilsson; [2021-06-24]
    Keywords : iXBRL; Information asymmetry; Regulation; iXBRL-tags; Difference in difference; propensity score matching;

    Abstract : The topic of extensible business reporting language (XBRL) has long been under debate regarding its effect and usefulness as a disclosure format. With the recent regulatory shift to the newest evolution of XBRL, inline XBRL (iXBRL), it once again becomes important to evaluate and understand the effects of the regulation. READ MORE

  4. 3. The Auditor’s Role in a Digital World : Empirical evidence on auditors’ perceived role and its implications on the principal-agent justification

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Andreas Caringe; Erik Holm; [2017]
    Keywords : Auditor’s Role; Big Data; ERP; XBRL; Technology; Principal-Agent Theory;

    Abstract : Most of the theory that concerns auditing relates to agency theory where auditors' role is to mitigate the information asymmetry between principals and agents. During the last decade, we have witnessed technological advancements across the society, advancements which also have affected the auditing profession. READ MORE