TITLE

Reporting Online em Portugal: XBRL e as novas linguagens de divulgação informação nas empresas integrantes do PSI20

AUTHOR(S)

Tavares, Paulo R. S.; Pedrosa, Isabel; Freitas, Guilhermina

PUB. DATE

June 2012

SOURCE

CISTI (Iberian Conference on Information Systems & Technologies ;Jun2012, p625

SOURCE TYPE

Conference Proceeding

DOC. TYPE

Article

ABSTRACT

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.

ACCESSION #

82744618

 

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