توجه: محتویات این صفحه به صورت خودکار پردازش شده و مقاله‌های نویسندگانی با تشابه اسمی، همگی در بخش یکسان نمایش داده می‌شوند.
۱THE IMPROVEMENT OF GOVERNANCE DECISION MAKING USING XBRL
نویسنده(ها): ،
اطلاعات انتشار: همایش ملی نقش شفافیت اطلاعات حسابداری در حل بحرانهای مالی کنونی، سال
تعداد صفحات: ۱۷
Extensible Business Reporting Language (XBRL) has the potential to influence users’ processing of financial information and thus, their judgments and decisions based on this information. XBRL is a XML3–based language, developed specifically for financial reporting. Using XBRL, as a search–facilitating technology, contributes to direct searches and simultaneous presentation of related financial statement facilitate, and also footnote information which could potentially help financial statements’ users. XBRL is more than a distribution mechanism for data or facilitating technology. XBRL, in effect, has the potential to significantly improve corporate governance. Putting that potential into practice requires an XBRL taxonomy model that is data based than is the document based focus of the current specifications, as well as a flexible rendering system.<\div>

۲TWO–STAGE DEA APPROACH TO EVALUATE THE EFFICIENCY OF BANK BRANCHES
اطلاعات انتشار: چهارمین کنفرانس ملی تحلیل پوششی دادها، سال
تعداد صفحات: ۵
In emerging market economies, performance analyses in the services industries, specially banking sector, take more and more attention. This paper illustrates an evaluation of 50 pilot branches of one Iranian private bank, Tosse–Eh Farda Bank, using Data Envelopment Analysis (DEA). Additionally, we implement an extension to this model with the aim of ranking the efficient Decision Making Units (DMUs) applying Ordinary Linear Square (OLS). Special emphasis was placed on how to present the DEA results to management in order to provide more guidance on what to manage and how to accomplish the changes. Eventually, the potential management uses of the DEA results were presented.<\div>
نمایش نتایج ۱ تا ۲ از میان ۲ نتیجه