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An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment
16 references·0 citing·52 second hopsampled
An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment (2014)An International Comparison of the Determ…Initial evidence on the market impact of the XBRL mandate (2014)Initial evidence on the marke…Accounting education literature review (2010–2012) (2013)Accounting education literatu…The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment (2012)The Effect of First Wave Mand…The Impact of IFRS on Accounting Quality in a Regulated Market (2011)The Impact of IFRS on Account…Does XBRL adoption reduce information asymmetry? (2010)Does XBRL adoption reduce inf…Determinants of corporate internet reporting: evidence from Egypt (2009)Determinants of corporate int…Review : A Review of Culture in Information Systems Research: Toward a Theory of Information Technology Culture Conflict1 (2006)Review : A Review of Culture …Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation (2005)Financial Reporting in XBRL o…The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies (2004)The determinants and characte…Corporate reporting on the Internet by German companies (2004)Corporate reporting on the In…Financial reporting on the Internet by leading Japanese companies (2003)Financial reporting on the In…The determinants of Internet financial reporting (2002)The determinants of Internet …The production and use of semantically rich accounting reports on the Internet: XML and XBRL (2001)The production and use of sem…A Framework for Assessing the Relationship between Information Technology Investments and Firm Performance (2000)A Framework for Assessing the…Productivity, Business Profitability, and Consumer Surplus: Three Different Measures of Information Technology Value1,2 (1996)Productivity, Business Profit…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …Competing Technologies, Increasing Returns, and Lock-In by Historical Events (1989)Agents that reduce work and information overload (1994)Disclosure level and the cost of equity capital. (1997)The emancipatory potential of online reporting (2006)Extending AIS research to management accounting and control issues: A research note (2010)Towards a Positive Theory of the Determination of Accounting Standards. 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Firm-Level Evidence on the Returns to Information Systems Spending (1996)A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation1 (2000)Review: Information Technology and Organizational Performance: An Integrative Model of IT Business Value1 (2004)The Nature of Theory in Information Systems1 (2006)Culture's Consequences: International Differences in Work-Related Values. (1983)Organizational Culture and Leadership (1986)Cultures and Organizations: Software of the Mind. (1993)Materiality and change: Challenges to building better theory about technology and organizing (2008)Privacy in the Digital Age: a Review of Information Privacy Research in Information Systems1 (2011)The effects of blogger recommendations on customers’ online shopping intentions (2013)Earnings, Book Values, and Dividends in Equity Valuation* (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)A Meta-analysis of IFRS Adoption Effects (2013)Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China (2015)Value relevance, earnings management and corporate governance in China (2015)The productivity paradox of information technology (1993)Information Technologies and Business Value: An Analytic and Empirical Investigation (1995)Information technology and systems justification: A review for research and applications (2005)Service Delivery Innovation (2009)The financial effect of firm digitalization: Evidence from China (2022)Continuous Auctions and Insider Trading (1985)Illiquidity and stock returns: cross-section and time-series effects (2002)Big Data as a Governance Mechanism (2018)Investor Relations and Information Assimilation (2018)The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate (2019)
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References

  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1996Productivity, Business Profitability, and Consumer Surplus: Three Different Measures of Information Technology Value1,21,628 cited
  • 2006Review : A Review of Culture in Information Systems Research: Toward a Theory of Information Technology Culture Conflict11,561 cited
  • 2002The determinants of Internet financial reporting582 cited
  • 2004The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies544 cited
  • 2004Corporate reporting on the Internet by German companies464 cited
  • 2014Initial evidence on the market impact of the XBRL mandate270 cited
  • 2000A Framework for Assessing the Relationship between Information Technology Investments and Firm Performance261 cited
  • 2011The Impact of IFRS on Accounting Quality in a Regulated Market260 cited
  • 2001The production and use of semantically rich accounting reports on the Internet: XML and XBRL259 cited
  • 2009Determinants of corporate internet reporting: evidence from Egypt238 cited
  • 2010Does XBRL adoption reduce information asymmetry?236 cited
  • 2003Financial reporting on the Internet by leading Japanese companies218 cited
  • 2013Accounting education literature review (2010–2012)

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194 cited
  • 2012The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment154 cited
  • 2005Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation150 cited
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