به دلیل عدم قطعیت‌های شناختی، تصادفی و محدودیت‌های انعطاف پذیر، در این مطالعه مدل جدیدی از برنامه‌ریزی محدودیت شانس انعطاف‌پذیر، امکانی، استوار مختلط بر مبنای تئوری اعتبار برای طراحی شبکه زنجیره تامین حلقه بسته توسعه داده شد. نگرش‌های متفاوت تصمیم‌گیرندگان با اندازه‌گیری انعطاف‌پذیرتر پارامترهای خوش‌بینانه بدبینانه قالب معیار پاسخ حداقل سطح رضایت انعطاف‌پذیر حل بهینه گردید. پیشنهادی، قادر کاهش ...

Using a scoring system, this paper provides a comparative assessment of the quality of data between XBRL formatted financial reports and non-XBRL financial reports. It shows a major improvement in the quality of data of XBRL formatted financial reports. Although XBRL formatted financial reports do not show much advantage in the quality at the beginning, XBRL financial reports lately display a l...

XBRL (eXtensible Business Reporting Language) is a language based on XML for the electronic communication of business and financial data. This paper is intended to: (1) give a brief presentation of the XBRL language and its applicability to financial analysis; (2) define the requirements of a software application supporting financial analysis and planning capable of processing financial data in...

The adoption of XBRL presents new opportunities for considerably enhancing the business information supply chain. However, its diffusion has proved to be very challenging. This paper draws upon stakeholder and social network theories to evaluate issues surrounding the diffusion of XBRL in Australia. Qualitative empirical evidence is used to identify XBRL stakeholders and to assess their salienc...

XBRL is a financial reporting language, which is based on XML. Since 2003 we have tried to use financial reporting based on XBRL for listed company disclosure in China. This study mainly stands on the perspective of small investors, using empirical research methods to investigate whether XBRL reduced the level of information asymmetry in China’s capital market or not and further explaining XBRL...

XBRL (eXtensible Business Reporting Language) as an application of XML (eXtensible Markup Language) technology in the field of business reporting, uses information technology to add tags for the financial reporting metadata, to achieve unstructured data processing effectively. At first, this paper analyzes the XBRL technology framework, finds out the concepts and relationships between them, and...