文章基本信息

标题：An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment
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作者：Mahlindayu Tarmidi ; Mahlindayu Tarmidi ; Rusli Abdul Roni 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：164
页码：135-140
DOI：10.1016/j.sbspro.2014.11.061
语种：English
出版社：Elsevier
摘要：AbstractThe rapid development of technology had impacted the way businesses communicate information to the stakeholders. eXtensible Business Reporting Language (XBRL) offers the ability to exchange financial information globally through a digitalized global standard language. To reduce information asymmetry, most studies on XBRL were carried out emphasizing on the reasons for the new technology adoption and intention for implementation, but studies on XBRL implications or effectiveness are still scarce. Expected to improve firm information dissemination, the post-implementation studies give more focus on the data quality and usage, but still no attempt to examine the effect of XBRL adoption on the quality of another means for information sharing, the internet financial reporting. Hence, this study aims to evaluate the differences (if any) in the quality of internet financial reporting of companies operating in the XBRL-mandated countries and companies operating in non-XBRL mandated countries.
关键词：eXtensible business reporting language (XBRL);internet financial reporting