SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry
8 references·1 citing·51 second hopsampled
The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry (2021)The Influence of XBRL Adoption on Financi…The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey (2021)The impact of ownership struc…XBRL to enhance external financial reporting: Should we implement or not? Case Company X (2014)XBRL to enhance external fina…The impact of tagging qualitative financial information on investor decision making: Implications for XBRL (2012)The impact of tagging qualita…The evolution and future of XBRL research (2012)The evolution and future of X…Does XBRL adoption reduce information asymmetry? (2010)Does XBRL adoption reduce inf…An Introduction to XBRL (2007)An Introduction to XBRLPace of Information Systems Standards Development and Implementation: The Case of XBRL (2005)Pace of Information Systems S…Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange (2000)Timeliness of corporate finan…The influence of AI on financial reporting quality: A critical review and analysis (2024)The influence of AI on financ…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Specification Tests in Econometrics (1978)Agency Problems and the Theory of the Firm (1980)Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange (2005)Determinants of audit report lag (2009)Audit committee effectiveness and timeliness of reporting: Indonesian evidence (2012)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Institutions and organizations (1995)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Digital business reporting standards: mapping the battle in France (2012)XBRL (2013)The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China (2014)Asset pricing and the bid-ask spread (1986)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)On the Convergence of Management Accounting and Financial Accounting - The Role of Information Technology in Accounting Change (2011)The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment (2012)A Systematic Literature Study to Unravel Transparency Enabled by Open Government Data: The Window Theory (2019)Information Rules: A Strategic Guide to the Network Economy (1999)Information Rules: A Strategic Guide to the Network Economy (2000)Migration to Open-Standard Interorganizational Systems: Network Effects, Switching Costs, and Path Dependency1 (2006)The Impact of Adoption of XBRL on Information Risk in Representative Countries of Scandinavian Region (2017)The Expected Effect of Using eXtensible Business Reporting Language (XBRL) on the Extent of Using Ordinary Financial Statements by External Users in Jordan (2021)Determinants of eXtensible business reporting language adoption: an institutional perspective (2022)Expertise in Problem Solving. (1981)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Developing and Validating Trust Measures for e-Commerce: An Integrative Typology (2002)Online Instrument Delivery and Participant Recruitment Services: Emerging Opportunities for Behavioral Accounting Research (2013)An Integrative Review and Synthesis of XBRL Research in Academic Journals (2014)Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights (2017)The production and use of semantically rich accounting reports on the Internet: XML and XBRL (2001)Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? (2004)Does it add up? Early evidence on the data quality of XBRL filings to the SEC (2010)Improving corporate disclosure through XBRL (2018)XBRL Mandate and Timeliness of Financial Reporting: Do XBRL Filings Take Longer? (2018)Cyberspace 2000 (1997)Financial reporting on the Internet and the external audit (1999)Special Issue of JIS on XBRL (2012)Corporate performance indicators for agriculture and food processing sector (2013)Sustainability Appraisal: Quantitative Methods and Mathematical Techniques for Environmental Performance Evaluation (2013)Good News and Bad News: Representation Theorems and Applications (1981)Outside directors and CEO turnover (1988)Female leadership and financial reporting quality in Egypt (2022)Nexus between corporate characteristics and financial reporting timelines: evidence from the Saudi Stock Exchange (2022)The implementation of IFRS electronic financial reporting – XBRL and usefulness of financial information: evidence from Jordanian finance industry (2025)Intention to use analytical artificial intelligence (AI) in services – the effect of technology readiness and awareness (2021)AI governance: themes, knowledge gaps and future agendas (2023)How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research (2023)Building sustainable business models with predictive analytics: Case studies from various industries (2024)Leveraging big data for agile transformation in technology firms: Implementation and best practices (2024)Artificial Intelligence in Financial Behavior: Bibliometric Ideas and New Opportunities (2025)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2000Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange281 cited
  • 2010Does XBRL adoption reduce information asymmetry?236 cited
  • 2012The impact of tagging qualitative financial information on investor decision making: Implications for XBRL107 cited
  • 2012The evolution and future of XBRL research53 cited
  • 2005Pace of Information Systems Standards Development and Implementation: The Case of XBRL48 cited
  • 2021The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey47 cited
  • 2007An Introduction to XBRL26 cited
  • 2014XBRL to enhance external financial reporting: Should we implement or not? Case Company X22 cited

Cited by

  • 2024The influence of AI on financial reporting quality: A critical review and analysis19 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work