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Drivers and Inhibitors to XBRL adoption
0 references·16 citing·54 second hopsampled
Drivers and Inhibitors to XBRL adoption (2007)Drivers and Inhibitors to XBRL adoptionDigital Corporate Reporting: Research Developments and Implications (2021)Digital Corporate Reporting: …Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK (2019)Determinants of the voluntary…The Impact of Senior Management Competencies on the Voluntary Adoption of an Innovative Technology (2017)The Impact of Senior Manageme…The effect of mandatory XBRL and IFRS adoption on audit fees (2016)The effect of mandatory XBRL …Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program (2016)Does the XBRL Reporting Forma…An empirical comparison of the effect of XBRL on audit fees in the US and Japan (2015)An empirical comparison of th…XBRL Diffusion in Social Media: Discourses and Community Learning (2014)XBRL Diffusion in Social Medi…The Awareness of the Extensible Business Reporting Language(XBRL) In Malaysia (2014)The Awareness of the Extensib…The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China (2014)The association between the m…XBRL: Impacts, Issues and Future Research Directions (2013)XBRL: Impacts, Issues and Fut…XBRL (2013)XBRLXBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS (2013)XBRL for Financial Reporting:…Voluntary XBRL Adopters and Firm Characteristics: An Empirical Analysis (2012)Voluntary XBRL Adopters and F…Understanding the Intention to Adopt XBRL: An Environmental Perspective (2011)Understanding the Intention t…XBRL: Solving real-world problems (2009)XBRL: Solving real-world prob…Design and standardisation of XBRL solutions for governance and transparency (2009)Design and standardisation of…Standardization, Compatibility, and Innovation (1985)Installed base and compatibility : innovation, product preannouncements and predation (1986)Basel Committee On Banking Supervision (2010)The evolution and future of XBRL research (2012)XBRL and the qualitative characteristics of useful financial information (2017)Improving corporate disclosure through XBRL (2018)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Culture and the Self: Implications for Cognition, Emotion, and Motivation (1991)Effectivness of the Adoption of the XBRL Standard in the Indian Banking Sector (2019)Information processing costs and stock price informativeness: Evidence from the XBRL mandate (2020)The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study (2021)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The Association between XBRL Adoption and Market Reactions to Earnings Surprises (2015)The benefits of structured data across the information supply chain: Initial evidence on XBRL adoption and loan contracting of private firms (2016)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)User Acceptance of Computer Technology: A Comparison of Two Theoretical Models (1989)The theory of planned behavior (1991)The impact of early XBRL adoption on analysts’ forecast accuracy - empirical evidence from China (2013)Reporting Technologies and Textual Readability: Evidence from the XBRL Mandate (2021)Exploring the impact of digital knowledge, integration and performance on sustainable accounting, reporting and assurance (2024)Diffusion of innovations. (2003)The Process of Innovation Assimilation by Firms in Different Countries: A Technology Diffusion Perspective on E-Business (2006)The Impact of XBRL Reporting on Market Efficiency (2014)Can XBRL detailed tagging of footnotes improve financial analysts' information environment? (2017)Diffusion of Innovations 1 (2019)Impact of XBRL adoption on financial reporting quality: a global evidence (2022)Auditor size and audit quality (1981)International Accounting Standards and Accounting Quality (2008)The effects of IFRS adoption and firm size on audit fees in financial institutions in Ghana (2019)IFRS adoption/reporting and auditor fees: the conditional effect of audit firm size and tenure (2020)The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study (2023)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study (2017)Twenty years of XBRL: what we know and where we are going (2020)Common method biases in behavioral research: A critical review of the literature and recommended remedies. (2003)PLS-SEM: Indeed a Silver Bullet (2011)Modelling the Asymmetrical Relationships between Digitalisation and Sustainable Competitiveness: A Cross-Country Configurational Analysis (2020)Role and contribution of administrative accounting to small and very small businesses (2020)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)Emerging Technologies Research in Accounting: JETA's First Decade (2015)Professional Role and Normative Pressure: The Case of Voluntary XBRL Adoption in Germany (2015)The Progress of XBRL in Europe – Projects, Users and Prospects (2015)Earnings, Book Values, and Dividends in Equity Valuation* (1995)PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital (2004)Expected EPS and EPS Growth as Determinantsof Value (2005)Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contexts (2021)Messages in online stock forums and stock price synchronicity: Evidence from China (2022)Towards A Smart Regulatory Compliance, The Capabilities of RegTech and SupTech (2022)
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  • 2009XBRL: Solving real-world problems60 cited
  • 2009Design and standardisation of XBRL solutions for governance and transparency56 cited
  • 2014The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China44 cited
  • 2016Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program43 cited
  • 2011Understanding the Intention to Adopt XBRL: An Environmental Perspective39 cited
  • 2021Digital Corporate Reporting: Research Developments and Implications39 cited
  • 2016The effect of mandatory XBRL and IFRS adoption on audit fees33 cited
  • 2015An empirical comparison of the effect of XBRL on audit fees in the US and Japan32 cited
  • 2019Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK32 cited
  • 2013XBRL32 cited
  • 2013XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS26 cited
  • 2014XBRL Diffusion in Social Media: Discourses and Community Learning26 cited
  • 2013XBRL: Impacts, Issues and Future Research Directions24 cited
  • 2014The Awareness of the Extensible Business Reporting Language(XBRL) In Malaysia

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23 cited
  • 2017The Impact of Senior Management Competencies on the Voluntary Adoption of an Innovative Technology22 cited
  • 2012Voluntary XBRL Adopters and Firm Characteristics: An Empirical Analysis21 cited