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...
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Universiti Teknologi MARA,
2021-08.
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