An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment
| Autor: | Rusli Abdul Roni, Mahlindayu Tarmidi |
|---|---|
| Rok vydání: | 2014 |
| Předmět: |
internet financial reporting
business.industry Business reporting Information sharing media_common.quotation_subject Information Dissemination eXtensible business reporting language (XBRL) Accounting computer.file_format XBRL Information asymmetry Data quality General Materials Science The Internet Quality (business) business computer media_common |
| Zdroj: | Procedia - Social and Behavioral Sciences. 164:135-140 |
| ISSN: | 1877-0428 |
| DOI: | 10.1016/j.sbspro.2014.11.061 |
| Popis: | The rapid development of technology had impacted the way businesses communicate information to the stakeholders. eXtensible Business Reporting Language (XBRL) offers the ability to exchange financial information globally through a digitalized global standard language. To reduce information asymmetry, most studies on XBRL were carried out emphasizing on the reasons for the new technology adoption and intention for implementation, but studies on XBRL implications or effectiveness are still scarce. Expected to improve firm information dissemination, the post-implementation studies give more focus on the data quality and usage, but still no attempt to examine the effect of XBRL adoption on the quality of another means for information sharing, the internet financial reporting. Hence, this study aims to evaluate the differences (if any) in the quality of internet financial reporting of companies operating in the XBRL-mandated countries and companies operating in non-XBRL mandated countries. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|