The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study

Research output: Contribution to journalArticlepeer-review

Standard Standard

The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study. / Sassi, Wafa ; Ben Othman, Hakim; Hussainey, Khaled.
In: International Journal of Disclosure and Governance , 10.08.2023.

Research output: Contribution to journalArticlepeer-review

HarvardHarvard

APA

CBE

MLA

VancouverVancouver

Sassi W, Ben Othman H, Hussainey K. The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study. International Journal of Disclosure and Governance . 2023 Aug 10. doi: 10.1057/s41310-023-00192-6

Author

Sassi, Wafa ; Ben Othman, Hakim ; Hussainey, Khaled. / The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study. In: International Journal of Disclosure and Governance . 2023.

RIS

TY - JOUR

T1 - The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study

AU - Sassi, Wafa

AU - Ben Othman, Hakim

AU - Hussainey, Khaled

PY - 2023/8/10

Y1 - 2023/8/10

N2 - This paper investigates the determinants of eXtensible Business Reporting Language (XBRL) adoption using the Technology-Organizational-Environment framework. This framework explains how the process of adopting and implementing XBRL is influenced by the technological context (country's firm-level technology absorption and technological capacity), organizational context (education) and environmental context (level of economic development; degree of external economic openness; investor protection; accounting system and the burden of government regulation). Using a sample of 78 countries during the period 2009–2017, we find that countries with high levels of technology absorption, higher levels of economic development and strong investor protection are more likely to adopt XBRL.

AB - This paper investigates the determinants of eXtensible Business Reporting Language (XBRL) adoption using the Technology-Organizational-Environment framework. This framework explains how the process of adopting and implementing XBRL is influenced by the technological context (country's firm-level technology absorption and technological capacity), organizational context (education) and environmental context (level of economic development; degree of external economic openness; investor protection; accounting system and the burden of government regulation). Using a sample of 78 countries during the period 2009–2017, we find that countries with high levels of technology absorption, higher levels of economic development and strong investor protection are more likely to adopt XBRL.

U2 - 10.1057/s41310-023-00192-6

DO - 10.1057/s41310-023-00192-6

M3 - Article

JO - International Journal of Disclosure and Governance

JF - International Journal of Disclosure and Governance

SN - 1741-3591

ER -