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Online reporting in Portugal: XBRL and other new financial reporting languages among the PSI20 index' of Portuguese companies

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3 Author(s)
Paulo R. S. Tavares ; Coimbra Business School | Instituto, Superior de Contabilidade e, Administração de Coimbra, ISCAC, Coimbra, Portugal ; Isabel Pedrosa ; Guilhermina Freitas

This paper focuses on a new way of financial reporting which is able to answer to market dynamics and the economic process of internationalization within the context of high technology. Recent online reporting has revealed its power to respond to organizational needs, exceeding some particular limitations present in traditional reporting. A theoretical framework for online reporting is presented. This approach leads to the development of new technologies, in particular computer languages and their contribution to company activity. XBRL (eXtensible Business Reporting Language) will also be addressed in this paper as the future of financial reporting. For a more precise interpretation we will present some studies that prove the rapid growth of online reporting practices in the organizational universe. Finally, an empirical study about the reality of Portuguese organization practices listed on PSI20 index is presented.

Published in:

Information Systems and Technologies (CISTI), 2012 7th Iberian Conference on

Date of Conference:

20-23 June 2012