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Impact of XBRL adoption on financial reporting quality: a global evidence
16 references·6 citing·41 second hop
Impact of XBRL adoption on financial reporting quality: a global evidence (2022)Impact of XBRL adoption on financial repo…Informing the Market: The Effect of Modern Information Technologies on Information Production (2019)Informing the Market: The Eff…Does Information-Processing Cost Affect Firm-Specific Information Acquisition? Evidence from XBRL Adoption (2016)Does Information-Processing C…Initial evidence on the market impact of the XBRL mandate (2014)Initial evidence on the marke…The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012)The Effect of IFRS Adoption a…The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country (2012)The Determinants and Conseque…The Worldwide Governance Indicators: Methodology and Analytical Issues (2010)The Worldwide Governance Indi…Does it add up? Early evidence on the data quality of XBRL filings to the SEC (2010)Does it add up? Early evidenc…Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance? (2008)Do early and voluntary filers…Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)Why would corporations behave…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Law and Finance (1998)Law and FinanceA Political Theory of American Corporate Finance (1991)A Political Theory of America…The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Cage Revisited: Inst…The implementation of IFRS electronic financial reporting – XBRL and usefulness of financial information: evidence from Jordanian finance industry (2025)The implementation of IFRS el…Exploring the Influence of Accounting Reporting Complexity on ESG Disclosure (2025)Exploring the Influence of Ac…The influence of digital disclosure language adoption on decrease financial information asymmetry and increase its quality (2024)The influence of digital disc…RETRACTED: From traditional to digital: the role of XBRL adoption in improving financial statements transparency (2024)RETRACTED: From traditional t…Audit committee characteristics and financial reporting quality: Evidence from the emerging market (2024)Audit committee characteristi…Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system (2023)Integrating technology accept…Job Market Signaling (1973)Earnings Management During Import Relief Investigations (1991)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Mandatory IFRS reporting and changes in enforcement (2013)An Empirical Evaluation of Accounting Income Numbers (1968)Positive Accounting Theory (1985)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Institutions, Institutional Change and Economic Performance (1990)Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations (2007)What We Know and Don’t Know About Corporate Social Responsibility (2012)Does Corporate Social Responsibility Lead to Superior Financial Performance? 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(2011)A Meta-analysis of IFRS Adoption Effects (2013)Corporate Social Responsibility and Earnings Quality: International Evidence (2015)Continuous Auctions and Insider Trading (1985)Illiquidity and stock returns: cross-section and time-series effects (2002)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)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)Bank competition and financial stability in Asia Pacific (2013)Importance and vulnerability of the world’s water towers (2019)The impact of digital economy on energy transition across the globe: The mediating role of government governance (2022)Managing Legitimacy: Strategic and Institutional Approaches (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Corporate Social and Financial Performance: A Meta-Analysis (2003)
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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 1998Law and Finance17,902 cited
  • 2010The Worldwide Governance Indicators: Methodology and Analytical Issues5,611 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2007Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility4,891 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2012The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World310 cited
  • 2014Initial evidence on the market impact of the XBRL mandate270 cited
  • 2019Informing the Market: The Effect of Modern Information Technologies on Information Production246 cited
  • 1991A Political Theory of American Corporate Finance234 cited
  • 2010Does it add up? Early evidence on the data quality of XBRL filings to the SEC210 cited
  • 2008Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?

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177 cited
  • 2016Does Information-Processing Cost Affect Firm-Specific Information Acquisition? Evidence from XBRL Adoption177 cited
  • 2012The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country171 cited
  • Cited by

    • 2025Exploring the Influence of Accounting Reporting Complexity on ESG Disclosure41 cited
    • 2024The influence of digital disclosure language adoption on decrease financial information asymmetry and increase its quality31 cited
    • 2025The implementation of IFRS electronic financial reporting – XBRL and usefulness of financial information: evidence from Jordanian finance industry25 cited
    • 2024RETRACTED: From traditional to digital: the role of XBRL adoption in improving financial statements transparency21 cited
    • 2024Audit committee characteristics and financial reporting quality: Evidence from the emerging market19 cited
    • 2023Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system16 cited