Tarmidi, Mahlindayu and Abdul Roni, Rusli (2014) An international comparison of the determinants and financial information quality in XBRL reporting environment. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

The 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.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	eXtensible business reporting language (XBRL); internet financial reporting
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	09 Mar 2015 05:59
Last Modified:	30 Apr 2017 08:23
URI:	https://repo.uum.edu.my/id/eprint/13370

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