Results 1 to 10 of about 78 (76)
International Journal of Information Management Data InsightsThe eXtensible Business Reporting Language (XBRL) is one of the global-level business reporting standards that accommodates all firms to report financial affairs in a convenient manner.
Manaf Al-Okaily
exaly +3 more sources
Isomorphic pressures and XBRL adoption: a meta-analysis with economic level as a moderator
Cogent Business and ManagementThis study aims to examine the impact of isomorphic pressures (coercive, normative, and mimetic) on the adoption of eXtensible Business Reporting Language (XBRL), with the economic level as a moderator.
Bambang Subroto, Sutrisno, T.
exaly +3 more sources
XBRL technology adoption and consequences: A synthesis of theories and suggestions of future research [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: This study is an appraisal of XBRL existing literature to find out what exists and what is lacking in the literature regarding the incentives of XBRL adoption, and its consequences.
Hela Borgi
doaj +1 more source
The behavioral intention to adopt XBRL in the accounting firms: Tunisian context [PDF]
Contabilitate şi Informatică de Gestiune, 2021 Research Question: What are the factors that influence the intention of Tunisian accounting firms to adopt the "XBRL" accounting information system? Motivation: The low level of awareness about XBRL adoption especially in developing countries and the ...
Helmi Hentati +2 more
doaj +1 more source
The effect of XBRL adoption on information symmetry in companies’ financial reports through knowledge management: Perceptions of employees of the Jordan securities commission [PDF]
Accounting, 2021 The aim of this study is to investigate the impact of XBRL adoption on information symmetry in the presence of knowledge management as a mediating variable.
Bani-Khalid, Tareq O. +2 more
doaj +1 more source
Digitalization of Financial Reporting Through XBRL and the Cost of Equity
The Indonesian Accounting Review, 2022 This study aims to explore the relation between the pre and post adoption of the Extensible Business Reporting Language (XBRL) adoption and the cost of equity capital in Indonesian-listed firms.
Valentina Tohang, Silvi Lusiana
doaj +1 more source
Systems, 2023 The adoption and diffusion level of eXtensible Business Reporting Language (XBRL) technology among listed enterprises is an important indicator of the capital market‘s openness and efficiency degree.
Ding Pan, Yali Ji
doaj +1 more source
Jurnal Dinamika Akuntansi dan Bisnis, 2021 This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019.
Tri Utami Lestari +2 more
doaj +1 more source
Use of the XBRL Language: potential benefits to brazilian companies
International Journal of Innovation, 2023 Objective of the study: the general objective of this paper was to verify what the perceived benefits and difficulties are in using the XBRL language to communicate financial information to the market.
Cecília Moraes Santostaso Geron +2 more
doaj +1 more source
A Decade of XBRL Research in Accounting in Indonesia: A Literature Study
The Indonesian Journal of Accounting Research, 2021 XBRL research in Indonesia has only begun to show its existence after a decade of the presence of this technology, which is around 2010.
Arfah Habib Saragih +2 more
doaj +1 more source