The role of accounting values in the relation between XBRL and forecast accuracy

Chunhui Liu · Grace O’Farrell

39 citations0/0 files storedInternational Journal of Accounting and Information Management

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Financial Reporting and XBRL Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

Abstract

Purpose – This study aims to examine the role that cultural dimensions at the accounting subculture level play in the relation between XBRL mandate and quality of financial information environment. Design/methodology/approach – Analyst forecast accuracy with empirical data of firms from six nations is assessed. Findings – Results show that accounting values across nations play a significant role in influencing information quality change from XBRL mandate. Originality/value – This research paper is the very first in assessing the role of national culture in realizing information quality improvement value of XBRL.

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References

1998Law and Finance 1993Cultures and Organizations: Software of the Mind.1983Culture's Consequences: International Differences in Work-Related Values.2003Earnings management and investor protection: an international comparison 1996Law and Finance 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally 2006Review : A Review of Culture in Information Systems Research: Toward a Theory of Information Technology Culture Conflict1 2005Culture and international business: recent advances and their implications for future research

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2018The effect of culture on accounting conservatism during adoption of IFRS in the EU 2021Digital Corporate Reporting: Research Developments and Implications 2019Does XBRL disclosure management solution influence earnings release efficiency and earnings management?2015National institutional factors and IFRS Implementation in Europe 2015XBRL adoption and cost of debt

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