The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
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In: International Journal of Disclosure and Governance , 10.08.2023.
Research output: Contribution to journal › Article › peer-review
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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 -