The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey
The paper examines the impact of adoption of the eXtensible Business Reporting Language (XBRL) on the development of stock markets using a large international sample. Our analysis was based on panel estimation techniques for 18 countries for a period of 20 years from 2000 to 2019. Our analysis provi...
Сохранить в:
| Главные авторы: | , , |
|---|---|
| Формат: | |
| Опубликовано: |
Universiti Teknologi MARA,
2021-08.
|
| Предметы: | |
| Online-ссылка: | Link Metadata |
| Метки: |
Добавить метку
Нет меток, Требуется 1-ая метка записи!
|
| Итог: | The paper examines the impact of adoption of the eXtensible Business Reporting Language (XBRL) on the development of stock markets using a large international sample. Our analysis was based on panel estimation techniques for 18 countries for a period of 20 years from 2000 to 2019. Our analysis provided empirical evidence that the adoption of the XBRL has a negative impact on the development of stock markets. This implies that strict policies are needed for the successful adoption of the XBRL and also a mechanism is needed to ensure that stakeholders understand the value of the information provided by the XBRL formatted financial reports. |
|---|---|
| Примечание: | https://ir.uitm.edu.my/id/eprint/2897/1/2897.pdf |