Sassi, Wafa and Ben Othman, Hakim and Hussainey, Khaled
(2021)
The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey.
Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 33.
pp. 95-127.
ISSN (eISSN):2550-1631
Official URL: https://apmaj.uitm.edu.my/
Abstract
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 provided empirical evidence that the adoption of the XBRL has a negative impact on the development of stock markets. This implies that strict policies are needed for the successful adoption of the XBRL and also a mechanism is needed to ensure that stakeholders understand the value of the information provided by the XBRL formatted financial reports.
Metadata
| Item Type: | Article |
|---|---|
| Creators: | Creators Email / ID Num. Sassi, Wafa UNSPECIFIED Ben Othman, Hakim UNSPECIFIED Hussainey, Khaled Khaled.Hussainey@port.ac.uk |
| Subjects: | H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance H Social Sciences > HG Finance > Investment, capital formation, speculation |
| Divisions: | Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI) |
| Journal or Publication Title: | Asia-Pacific Management Accounting Journal (APMAJ) |
| UiTM Journal Collections: | UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ) |
| ISSN: | (eISSN):2550-1631 |
| Volume: | 16 |
| Number: | 2 |
| Page Range: | pp. 95-127 |
| Keywords: | XBRL, development of capital markets, panel estimation techniques |
| Date: | August 2021 |
| URI: | https://ir.uitm.edu.my/id/eprint/2897 |
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