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...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Published: |
Universiti Teknologi MARA,
2021-08.
|
| Subjects: | |
| Online Access: | Link Metadata |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
MARC
| LEADER | 00000 am a22000003u 4500 | ||
|---|---|---|---|
| 001 | repouitm_2897 | ||
| 042 | |a dc | ||
| 100 | 1 | 0 | |a Sassi, Wafa |e author |
| 700 | 1 | 0 | |a Ben Othman, Hakim |e author |
| 700 | 1 | 0 | |a Hussainey, Khaled |e author |
| 245 | 0 | 0 | |a The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey |
| 260 | |b Universiti Teknologi MARA, |c 2021-08. | ||
| 500 | |a https://ir.uitm.edu.my/id/eprint/2897/1/2897.pdf | ||
| 520 | |a 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. | ||
| 546 | |a en | ||
| 690 | |a Financial management. Business finance. Corporation finance | ||
| 690 | |a Investment, capital formation, speculation | ||
| 655 | 7 | |a Article |2 local | |
| 655 | 7 | |a PeerReviewed |2 local | |
| 787 | 0 | |n https://ir.uitm.edu.my/id/eprint/2897/ | |
| 787 | 0 | |n https://apmaj.uitm.edu.my/ | |
| 856 | 4 | 1 | |u https://ir.uitm.edu.my/id/eprint/2897/ |z Link Metadata |