An international comparison of the determinants and financial information quality in XBRL reporting environment

• Main Authors: Tarmidi, Mahlindayu, Abdul Roni, Rusli
• Format: Conference or Workshop Item
• Language: English
• Published: Elsevier Ltd. 2014
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/13370/1/17.pdf; http://repo.uum.edu.my/13370/; http://dx.doi.org/10.1016/j.sbspro.2014.11.061
• Institution: Universiti Utara Malaysia

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,...