出版社:Ege University, Faculty of Economics and Administrative Sciences
摘要:Developments in information technology andglobalization have affected all economies andcorporation’s information systems, especially theinternet, have become important for continuousdisclosure.For disclosure in financial reporting process,financial information has to assert timely basis,confidential and fully. Because of internet reportinghas the benefits of low cost, wider access, frequencyand speed; many corporations around the worldare using the internet for financial disclosures. Thelanguages that provide internet financial reportingare Extensible Markup Language (XML) andExtensible Business Reporting Language (XBRL).
关键词:Disclosure ; Financial Information ; Electronic Language ; Kamuyu Aydınlatma ; Finansal Bilgi ; Elektronik Dil