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A Theoretical Framework for Examining the Corporate Adoption Decision Involving XBRL as a Continuous Disclosure Reporting Technology
16 references·4 citing·36 second hop
A Theoretical Framework for Examining the Corporate Adoption Decision Involving XBRL as a Continuous Disclosure Reporting Technology (2007)A Theoretical Framework for Examining the…Absorptive Capacity Configurations in Supply Chains: Gearing for Partner-Enabled Market Knowledge Creation1 (2005)Absorptive Capacity Configura…Absorptive Capacity: A Review, Reconceptualization, and Extension (2002)Absorptive Capacity: A Review…Information Technology Adoption Across Time: A Cross-Sectional Comparison of Pre-Adoption and Post-Adoption Beliefs1 (1999)Information Technology Adopti…Coevolution of Firm Absorptive Capacity and Knowledge Environment: Organizational Forms and Combinative Capabilities (1999)Coevolution of Firm Absorptiv…The Assimilation of Software Process Innovations: An Organizational Learning Perspective (1997)The Assimilation of Software …Personal Computing Acceptance Factors in Small Firms: A Structural Equation Model1 (1997)Personal Computing Acceptance…Electronic Data Interchange and Small Organizations: Adoption and Impact of Technology (1995)Electronic Data Interchange a…User acceptance of information technology: system characteristics, user perceptions and behavioral impacts (1993)User acceptance of informatio…Technology Diffusion and Organizational Learning: The Case of Business Computing (1992)Technology Diffusion and Orga…Perceived Usefulness, Ease of Use, and Usage of Information Technology: A Replication (1992)Perceived Usefulness, Ease of…Absorptive Capacity: A New Perspective on Learning and Innovation (1990)Absorptive Capacity: A New Pe…A Theory of the Effects of Advanced Information Technologies on Organizational Design, Intelligence, and Decision Making (1990)A Theory of the Effects of Ad…User Acceptance of Computer Technology: A Comparison of Two Theoretical Models (1989)User Acceptance of Computer T…Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)Perceived Usefulness, Perceiv…Toward a “Critical Mass” Theory of Interactive Media (1987)Toward a “Critical Mass” Theo…The diffusion of innovations (1983)The diffusion of innovationsHow Significant are the Differences in Financial Data Provided by Key Data Sources? A Comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance (2019)How Significant are the Diffe…Towards an XBRL-Enabled Corporate Governance Reporting Taxonomy An Empirical Study of NYSE-Listed Financial Institutions (2015)Towards an XBRL-Enabled Corpo…Firm-Specific Characteristics of the Participants in the SEC's XBRL Voluntary Filing Program (2014)Firm-Specific Characteristics…How Significant are the Differences in Financial Data Provided by Key Data Sources? A Comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance (2013)How Significant are the Diffe…The Case Research Strategy in Studies of Information Systems (1987)Building Theories from Case Study Research (1989)Post-Adoption Variations in Usage and Value of E-Business by Organizations: Cross-Country Evidence from the Retail Industry (2005)The Process of Innovation Assimilation by Firms in Different Countries: A Technology Diffusion Perspective on E-Business (2006)External Control of Organizations: Resource Dependence Perspective (2011)Literature Review of Information Technology Adoption Models at Firm Level (2011)The Logic of Scientific Discovery. (1959)Diffusion of Innovations (1963)Information Privacy Concerns, Procedural Fairness, and Impersonal Trust: An Empirical Investigation (1999)Localization of Knowledge and the Mobility of Engineers in Regional Networks (1999)Strategies for Theorizing from Process Data (1999)Boston Studies in Philosophy of Science (2012)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Understanding Information Technology Usage: A Test of Competing Models (1995)Determinants of Perceived Ease of Use: Integrating Control, Intrinsic Motivation, and Emotion into the Technology Acceptance Model (2000)Technology Acceptance Model 3 and a Research Agenda on Interventions (2008)Diffusion of Innovations 1 (2019)Understanding Attitudes and Predicting Social Behavior (1980)Understanding Information Systems Continuance: An Expectation-Confirmation Model1 (2001)The DeLone and McLean Model of Information Systems Success: A Ten-Year Update (2003)User Acceptance of Information Technology: Toward A Unified View1 (2003)Self-efficacy mechanism in human agency. (1982)A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies (2000)A new criterion for assessing discriminant validity in variance-based structural equation modeling (2014)The Social Psychology of Organizations. (1979)An Evolutionary Theory of Economic Change. (1983)Toward a knowledge‐based theory of the firm (1996)Capitalism, Socialism and Democracy (1997)Social Capital, Intellectual Capital, and the Organizational Advantage (1998)Dynamic capabilities and strategic management (1997)Understanding dynamic capabilities (2003)Firm resources and sustained competitive advantage (2004)Entrepreneurship and Dynamic Capabilities: A Review, Model and Research Agenda* (2006)Managing Firm Resources in Dynamic Environments to Create Value: Looking Inside the Black Box (2007)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Consumer Acceptance and Use of Information Technology: Extending the Unified Theory of Acceptance and Use of Technology1 (2012)
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References

  • 1989Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology68,271 cited
  • 1990Absorptive Capacity: A New Perspective on Learning and Innovation35,597 cited
  • 1989User Acceptance of Computer Technology: A Comparison of Two Theoretical Models25,696 cited
  • 2002Absorptive Capacity: A Review, Reconceptualization, and Extension10,723 cited
  • 1983The diffusion of innovations6,164 cited
  • 1993User acceptance of information technology: system characteristics, user perceptions and behavioral impacts4,751 cited
  • 1999Information Technology Adoption Across Time: A Cross-Sectional Comparison of Pre-Adoption and Post-Adoption Beliefs13,697 cited
  • 1992Perceived Usefulness, Ease of Use, and Usage of Information Technology: A Replication3,083 cited
  • 1995Electronic Data Interchange and Small Organizations: Adoption and Impact of Technology2,503 cited
  • 1997Personal Computing Acceptance Factors in Small Firms: A Structural Equation Model11,667 cited
  • 1999Coevolution of Firm Absorptive Capacity and Knowledge Environment: Organizational Forms and Combinative Capabilities1,631 cited
  • 1992Technology Diffusion and Organizational Learning: The Case of Business Computing1,402 cited
  • 1990A Theory of the Effects of Advanced Information Technologies on Organizational Design, Intelligence, and Decision Making1,150 cited
  • 1987

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Toward a “Critical Mass” Theory of Interactive Media
1,148 cited
  • 2005Absorptive Capacity Configurations in Supply Chains: Gearing for Partner-Enabled Market Knowledge Creation1994 cited
  • 1997The Assimilation of Software Process Innovations: An Organizational Learning Perspective810 cited
  • Cited by

    • 2019How Significant are the Differences in Financial Data Provided by Key Data Sources? A Comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance19 cited
    • 2013How Significant are the Differences in Financial Data Provided by Key Data Sources? A Comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance19 cited
    • 2014Firm-Specific Characteristics of the Participants in the SEC's XBRL Voluntary Filing Program16 cited
    • 2015Towards an XBRL-Enabled Corporate Governance Reporting Taxonomy An Empirical Study of NYSE-Listed Financial Institutions13 cited