<abstract xmlns="http://www.w3.org/1999/xhtml">

<bold>Research background:</bold> This paper focuses on the preparers’ opinion on reporting in the European Single Electronic Format (ESEF).
<bold>Purpose:</bold> The goal of the paper is to examine the preparers’ perception of adopting Inline XBRL as a fundamental technology to report annual consolidated financial statements under International Financial Reporting Standards (IFRS) within the ESEF framework.
<bold>Research methodology:</bold> In the present work, Poland was considered as a case study. Using the survey, we obtained evidence from 25 issuers of securities listed on the Warsaw Stock Exchange, whose financial reports were complied with IFRS.
<bold>Results:</bold> The questionnaires were completed in the majority by issuers with no previous experience in XBRL utilisation. One of the more significant findings to emerge from this study is that respondents could not be able to judge the appropriateness of Inline XBRL selection as a digital reporting format, or they disagreed with it. Furthermore, over half of them saw no need to extend this technology to other business reports, including non-financial reporting.
<bold>Novelty:</bold> The paper can offer valuable pre-insights into preparers’ perception of introducing Inline XBRL in the context of ESEF reporting and ensure initial feedback to the policy-makers responsible for ongoing and forthcoming digital reporting standards initiatives in the European Union.
</abstract>

Research background: This paper focuses on the preparers’ opinion on reporting in the European Single Electronic Format (ESEF).
Purpose: The goal of the paper is to examine the preparers’ perception of adopting Inline XBRL as a fundamental technology to report annual consolidated financial statements under International Financial Reporting Standards (IFRS) within the ESEF framework.
Research methodology: In the present work, Poland was considered as a case study. Using the survey, we obtained evidence from 25 issuers of securities listed on the Warsaw Stock Exchange, whose financial reports were complied with IFRS.
Results: The questionnaires were completed in the majority by issuers with no previous experience in XBRL utilisation. One of the more significant findings to emerge from this study is that respondents could not be able to judge the appropriateness of Inline XBRL selection as a digital reporting format, or they disagreed with it. Furthermore, over half of them saw no need to extend this technology to other business reports, including non-financial reporting.
Novelty: The paper can offer valuable pre-insights into preparers’ perception of introducing Inline XBRL in the context of ESEF reporting and ensure initial feedback to the policy-makers responsible for ongoing and forthcoming digital reporting standards initiatives in the European Union.

An Exploratory Study on Preparers’ Perception of ESEF Reporting: Evidence from the Warsaw Stock Exchange

Folia Oeconomica Stetinensia

This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License.

Research background: This paper focuses on the preparers’ opinion on reporting in the European Single Electronic Format (ESEF).
Purpose: The goal of the paper...

An Exploratory Study on Preparers’ Perception of ESEF Reporting: Evidence from the Warsaw Stock Exchange

Published Online: Jun 18, 2022

Page range: 191 - 218

Received: Feb 13, 2022

Accepted: Apr 05, 2022

DOI: https://doi.org/10.2478/foli-2022-0010

Keywords
Inline XBRL, digital corporate reporting, ESEF, Poland

© 2022 Daria Miścikowska, published by Sciendo

This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License.

An Exploratory Study on Preparers’ Perception of ESEF Reporting: Evidence from the Warsaw Stock Exchange

Published Online: Jun 18, 2022

Page range: 191 - 218

Received: Feb 13, 2022

Accepted: Apr 05, 2022

DOI: https://doi.org/10.2478/foli-2022-0010

KeywordsInline XBRL, digital corporate reporting, ESEF, Poland

© 2022 Daria Miścikowska, published by Sciendo

This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License.

Keywords
Inline XBRL, digital corporate reporting, ESEF, Poland