IT and Web-based Accounting: Evidence from the Indian Capital Market

Vasal, V. K.; Srivastava, R. P.
March 2005
IIMB Management Review (Indian Institute of Management Bangalore;Mar2005, Vol. 17 Issue 1, p79
Academic Journal
Focuses on information technology and Web-based accounting practices in the Indian capital market. Quality of Web-based financial and corporate reporting for shareholding pattern; Overview of Web-based reporting practices of the Indian corporate sector on shareholding pattern; Adoption of extensible business reporting document markup language for electronic filing of financial reports.


Related Articles

  • XBRL: An Impacts Framework and Research Challenge. Baldwin, Amelia A.; Brown, Carol E.; Trinkle, Brad S. // Journal of Emerging Technologies in Accounting;2006, Vol. 3, p97 

    This article discusses XBRL, its impacts on users and on the characteristics of financial information, and provides an impacts framework for XBRL. XBRL will both simplify disclosure and ease the communication of financial information to users, analysts, and regulators via the Internet. The...

  • XBRL on the rise. O'Connor, Mark // CMA Management;Nov2005, Vol. 79 Issue 7, p16 

    The article provides information about Extensible Business Reporting Language (XBRL) standards. With the application of these standards, instead of displaying a financial statement or a business report as a block of text in print or as an Internet page, the information is structured behind the...

  • EDITOR'S NOTE. Wolosky, Howard W. // Practical Accountant;Dec2004, Vol. 37 Issue 12, p4 

    The article discusses the need for CPA profession and the financial community to change the way that it operates and become more transparent to survive in this new age, where information is easily available. Quite simply, in addition to the marketplace, the Internet, XBRL and e-mail are forcing...

  • Simpler Isn't Always Better. Garbellotto, Gianluca // Strategic Finance;Feb2009, Vol. 90 Issue 8, p56 

    The article reports on the extensible business reporting (XBRL) document markup language used in business and financial reporting. There are proposals being made to simplify XBRL which may actually create more complexity in implementing XBRL in a broader application. Financial statements may...

  • FIRST XBRL EXTENSIONS RELEASED FOR IFRS.  // Accountancy;Oct2011, Vol. 148 Issue 1418, p48 

    The article reports on the issuance of the first phase of an extensive set of extensions to the XBRL format taxonomy by the International Financial Reporting Standards (IFRS) Foundation in October 2011.

  • Let's talk about X. Meall, Lesley // Accountancy;Aug2004, Vol. 134 Issue 1332, p62 

    Provides information on eXtensible Business Reporting Language (XBRL), the digital language of financial reporting. Benefits of the technology to accounting professionals; Features of XBRL; Information on IFRS-GP, the general purpose taxonomy re-released by the International Accounting...

  • Integrating Detail with End Reporting.  // Strategic Finance;Jul2007, Vol. 89 Issue 1, p59 

    The article discusses the development of a framework which allows people preparing financial reports and tax returns to track the details of their work to provide context for their end results. XBRL International has published a public working draft for the XBRL Global Ledger Framework for just...

  • A Look at Trends and Challenges for XBRL Filers. Herz, Robert // Compliance Week;Jan2014, Vol. 11 Issue 120, p1 

    The article focuses on the use of XBRL, interactive digital tagging system by the companies for financial reporting in the U.S. It mentions the 2013 survey report "SEC Reporting Practices and the Impact of XBRL" released by the Financial Executives Research Foundation, which found that companies...

  • Accountants' Awareness And Perceptions About Assurance On XBRL Financial Statements. Venkatesh, Roopa; Armitage, Jack // Journal of Applied Business Research;Mar/Apr2012, Vol. 28 Issue 2, p145 

    The purpose of this study is to gather information about accountants' and auditors' level of knowledge of XBRL and their perceptions about the importance of providing assurance and the level of assurance needed. An online survey questionnaire was used to gather data from CPAs at all levels of...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics