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12
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43
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18
Developments in information technology and globalization have affected all economies and corporation’s information systems, especially the internet, have become important for continuous disclosure For disclosure in financial reporting process, financial information has to assert timely basis, confidential and fully. Because of internet reporting has the benefits of low cost, wider access, frequency and speed; many corporations around the world are using the internet for financial disclosures. The languages that provide internet financial reporting are Extensible Markup Language (XML) and Extensible Business Reporting Language (XBRL).
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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