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The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
16 references·0 citing·47 second hop
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study (2023)The determinants of eXtensible Business R…The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate (2019)The Impact of Information Pro…An empirical investigation on the impact of XBRL adoption on information asymmetry: Evidence from Europe (2016)An empirical investigation on…XBRL’s impact on analyst forecast behavior: An empirical study (2013)XBRL’s impact on analyst fore…Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries (2013)Adoption determinants of the …Accounting and Management Information Systems (2013)Accounting and Management Inf…The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model (2012)The determinants of inter-org…Does XBRL adoption reduce information asymmetry? (2010)Does XBRL adoption reduce inf…Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance? (2008)Do early and voluntary filers…Innovation diffusion: a stakeholder and social network view (2007)Innovation diffusion: a stake…XBRL: An Impacts Framework and Research Challenge (2006)XBRL: An Impacts Framework an…An analysis of the factors affecting the adoption of international accounting standards by developing countries (2006)An analysis of the factors af…XBRL awareness in auditing: a sleeping giant? (2003)XBRL awareness in auditing: a…Investor protection and corporate governance (2000)Investor protection and corpo…Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges (1992)Environmental Factors Influen…Financial disclosure regulation and its environment: A review and further analysis (1990)Financial disclosure regulati…Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Upper Echelons: The Organizat…Experimental and Quasi-Experimental Designs for Research (1963)An evaluation of environmental disclosures made in corporate annual reports (1982)The Cultural Relativity of Organizational Practices and Theories (1983)Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory (1999)A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases (2006)Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)National Adoption of International Accounting Standards: An Institutional Perspective (2010)When global accounting standards meet the local context—Insights from an emerging economy (2013)Does National Culture Influence Corporate Carbon Disclosure Propensity? 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References

  • 1984Upper Echelons: The Organization as a Reflection of Its Top Managers9,088 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 2006An analysis of the factors affecting the adoption of international accounting standards by developing countries356 cited
  • 2019The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate280 cited
  • 2010Does XBRL adoption reduce information asymmetry?236 cited
  • 1992Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges230 cited
  • 1990Financial disclosure regulation and its environment: A review and further analysis228 cited
  • 2013Accounting and Management Information Systems212 cited
  • 2008Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?177 cited
  • 2012The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model153 cited
  • 2013XBRL’s impact on analyst forecast behavior: An empirical study144 cited
  • 2006XBRL: An Impacts Framework and Research Challenge133 cited
  • 2007Innovation diffusion: a stakeholder and social network view119 cited
  • 2016An empirical investigation on the impact of XBRL adoption on information asymmetry: Evidence from Europe

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102 cited
  • 2013Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries102 cited
  • 2003XBRL awareness in auditing: a sleeping giant?85 cited
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