{"id":"https://openalex.org/W4242822943","doi":"https://doi.org/10.4018/978-1-4666-1960-9.ch008","title":"The Improvement of Governance Decision Making Using XBRL","display_name":"The Improvement of Governance Decision Making Using XBRL","publication_year":2012,"publication_date":"2012-06-28","ids":{"openalex":"https://openalex.org/W4242822943","doi":"https://doi.org/10.4018/978-1-4666-1960-9.ch008"},"language":"en","primary_location":{"id":"doi:10.4018/978-1-4666-1960-9.ch008","doi":"https://doi.org/10.4018/978-1-4666-1960-9.ch008","is_oa":false,"landing_page_url":"https://doi.org/10.4018/978-1-4666-1960-9.ch008","pdf_url":null,"source":{"id":"https://openalex.org/S4306463409","display_name":"IGI Global eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Mobile Applications and Knowledge Advancements in E-Business","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W2495527928","display_name":"Mobile Applications and Knowledge Advancements in E-Business"},"type":"book-chapter","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5084558367","display_name":"Ahmad Ahmadpour","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4871159","display_name":"University of Mazandaran","ror":"https://ror.org/05fp9g671","country_code":"IR","type":"education","lineage":["https://openalex.org/I4871159"]}],"countries":["IR"],"is_corresponding":true,"raw_author_name":"Ahmad Ahmadpour","raw_affiliation_strings":["Mazandaran University, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Mazandaran University, Iran","institution_ids":["https://openalex.org/I4871159"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5084558367"],"corresponding_institution_ids":["https://openalex.org/I4871159"],"apc_list":null,"apc_paid":null,"fwci":1.3302,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.82090807,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"121","last_page":"128"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.9990000128746033},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9470000267028809},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.734000027179718},{"id":"https://openalex.org/keywords/stock-option-compensation","display_name":"stock option compensation","score":0.7649999856948853},{"id":"https://openalex.org/keywords/financial-reporting-reliability","display_name":"financial statement reliability","score":0.6800000071525574},{"id":"https://openalex.org/keywords/xbrl-taxonomy","display_name":"XBRL taxonomy","score":0.6510000228881836},{"id":"https://openalex.org/keywords/financial-information-transparency","display_name":"financial information transparency","score":0.621999979019165},{"id":"https://openalex.org/keywords/financial-statement-users","display_name":"financial statement users","score":0.5550000071525574}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.9981867074966431},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.9649816751480103},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.6573629379272461},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5285258293151855},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5110710859298706},{"id":"https://openalex.org/C8797682","wikidata":"https://www.wikidata.org/wiki/Q2115","display_name":"XML","level":2,"score":0.5062767267227173},{"id":"https://openalex.org/C45874996","wikidata":"https://www.wikidata.org/wiki/Q37045","display_name":"Markup language","level":3,"score":0.4728772044181824},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.471064031124115},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.38522806763648987},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3383680582046509},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.19629138708114624},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.1132417619228363}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.4018/978-1-4666-1960-9.ch008","doi":"https://doi.org/10.4018/978-1-4666-1960-9.ch008","is_oa":false,"landing_page_url":"https://doi.org/10.4018/978-1-4666-1960-9.ch008","pdf_url":null,"source":{"id":"https://openalex.org/S4306463409","display_name":"IGI Global eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Mobile Applications and Knowledge Advancements in E-Business","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W572868234","https://openalex.org/W1990100773","https://openalex.org/W2091675120","https://openalex.org/W6758621767"],"related_works":["https://openalex.org/W2043298609","https://openalex.org/W1810846075","https://openalex.org/W7098097072","https://openalex.org/W7100565239","https://openalex.org/W2157006843","https://openalex.org/W1445948177","https://openalex.org/W1702478540","https://openalex.org/W2972914571","https://openalex.org/W2741040269","https://openalex.org/W3188650738"],"abstract_inverted_index":{"eXtensible":[0,23],"Business":[1],"Reporting":[2],"Language":[3,25],"(XBRL)":[4],"has":[5,73],"the":[6,74,104,119,131,137,145,159],"potential":[7,75,83],"to":[8,39,76],"influence":[9],"users\u2019":[10,109],"processing":[11,51],"of":[12,45,96,106,111,121,125,133,161,165],"financial":[13,31,47,57,112,166],"information":[14,53,167],"and":[15,18,42,49,152,168],"their":[16],"judgments":[17,110],"decisions.":[19],"XBRL":[20,60,72,88,162],"is":[21,61,92],"an":[22,87],"Markup":[24],"(XML)-based":[26],"language,":[27],"developed":[28],"specifically":[29],"for":[30,67,171],"reporting.":[32],"XBRL,":[33],"as":[34],"a":[35,64],"search-facilitating":[36,107,134],"technology,":[37,108],"contributes":[38],"direct":[40],"searches":[41],"simultaneous":[43],"presentation":[44],"related":[46],"statement,":[48],"facilitates":[50],"footnote":[52],"which":[54],"could":[55],"help":[56],"statements\u2019":[58],"users.":[59],"more":[62],"than":[63,129],"distribution":[65],"mechanism":[66],"data":[68,93],"or":[69],"facilitating":[70],"technology.":[71,135],"significantly":[77],"improve":[78],"corporate":[79],"governance.":[80],"Putting":[81],"that":[82,91,102,173],"into":[84],"practice":[85],"requires":[86],"taxonomy":[89],"model":[90],"based":[94],"instead":[95],"document":[97],"based.":[98],"This":[99],"paper":[100,157],"hypothesizes":[101],"in":[103,130,149],"presence":[105],"statement":[113],"reliability":[114],"will":[115],"be":[116],"influenced":[117],"by":[118],"choice":[120],"recognition":[122],"versus":[123],"disclosure":[124],"stock":[126,138],"option":[127,139],"compensation":[128],"absence":[132],"When":[136],"accounting":[140],"varies":[141],"between":[142],"two":[143],"firms,":[144],"search":[146],"technology":[147],"helps":[148],"both":[150],"acquiring":[151],"integrating":[153],"relevant":[154],"information.":[155,174],"The":[156],"suggests":[158],"implementation":[160],"improves":[163],"transparency":[164],"managers\u2019":[169],"choices":[170],"reporting":[172]},"counts_by_year":[{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2022-05-12T00:00:00"}
