The adoption of extensible business reporting language: an empirical investigation of the perceptions of accounting professionals

被引:0
|
作者
Sanad, Zakeya [1 ]
Musleh Al-Sartawi, Abdalmuttaleb M.A. [1 ]
机构
[1] Department of Accounting Finance and Banking, College of Business and Finance, Ahlia University, P.O. Box 10878, Bahrain
关键词
D O I
10.1504/IJCIS.2024.142455
中图分类号
学科分类号
摘要
68
引用
收藏
页码:557 / 578
相关论文
共 47 条
  • [1] Determinants of eXtensible business reporting language adoption: an institutional perspective
    Borgi, Hela
    Tawiah, Vincent
    [J]. INTERNATIONAL JOURNAL OF ACCOUNTING AND INFORMATION MANAGEMENT, 2022, 30 (03) : 352 - 371
  • [2] Integrated Reporting Using Extensible Business Reporting Language (Xbrl) Adoption and Its Effects
    Ulupui, I. Gusti Ketut Agung
    Murdayanti, Yunika
    Gurendrawati, Etty
    Pahala, Indra
    [J]. QUALITY-ACCESS TO SUCCESS, 2023, 24 (192): : 214 - 225
  • [3] Empirical research: exploring extensible business reporting language and views of Romanian accountants
    Eni, Lucian Cristian
    [J]. EMERGING MARKETS QUERIES IN FINANCE AND BUSINESS 2014, EMQFB 2014, 2015, 32 : 1675 - 1699
  • [4] The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
    Sassi, Wafa
    Ben Othman, Hakim
    Hussainey, Khaled
    [J]. INTERNATIONAL JOURNAL OF DISCLOSURE AND GOVERNANCE, 2024, 21 (02) : 175 - 192
  • [5] Examining the Adoption of Extensible Business Reporting Language among Public Listed Companies in Malaysia
    Ilias, Azleen
    Ghani, Erlane K.
    [J]. 7TH INTERNATIONAL CONFERENCE ON FINANCIAL CRIMINOLOGY 2015, 7TH ICFC 2015, 2015, 28 : 32 - 38
  • [6] The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
    Wafa Sassi
    Hakim Ben Othman
    Khaled Hussainey
    [J]. International Journal of Disclosure and Governance, 2024, 21 : 175 - 192
  • [7] Application and Neediness of Extensible Business Reporting Language
    Chen, Hongming
    Sun, Wenchuan
    [J]. 2009 INTERNATIONAL FORUM ON INFORMATION TECHNOLOGY AND APPLICATIONS, VOL 2, PROCEEDINGS, 2009, : 409 - 412
  • [8] Extensible Business Reporting Language Technology Adoption and Diffusion-A Tripartite Evolutionary Game Perspective
    Pan, Ding
    Ji, Yali
    [J]. SYSTEMS, 2023, 11 (04):
  • [9] EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL): A TOOL FOR ACCOUNTING EDUCATION IN THE 21ST CENTURY
    Faboyede, S.
    Nwobu, O.
    Akande, O.
    Olufemi, O.
    [J]. ICERI2015: 8TH INTERNATIONAL CONFERENCE OF EDUCATION, RESEARCH AND INNOVATION, 2015, : 1381 - 1387
  • [10] Stock Reaction to the Implementation of Extensible Business Reporting Language
    Junus, Onong
    Irwanto, Andry
    [J]. JOURNAL OF ASIAN FINANCE ECONOMICS AND BUSINESS, 2021, 8 (01): : 675 - 685