دور لغة تقارير الأعمال الموسعة "XBRL" في ترسيخ حوكمة الشركات

الملخص EN

The perpose of this study is to understund how extensible business reporting language "XBRL" contributes to support corporate governance.

The study addressed general concepts of corporate gouvernance, as well as the concept of the XBRL language and the Most important advantages offered by this language.

Finally, The study concluded, that extensible business reporting language consolidating governance through influencing disclosure, activating the audit profession and reducing the costs of publishing financial reports.