Investigating XBRL diffusion: Toward establishing content validity and pre-test of the questionnaire instrument

• Main Authors: Selamat, Mohamad Hisyam, Rawashdeh, Awni
• 格式: Conference or Workshop Item
• 語言: English
• 出版: 2010
• 主題: HF5601 Accounting; T Technology (General)
• 在線閱讀: http://repo.uum.edu.my/3151/1/Mohamad_Hisyam_Selamat_%26_Awni_Rawashdeh01.pdf; http://repo.uum.edu.my/3151/
• 機構: Universiti Utara Malaysia

Studies on extensible business reporting language (XBRL) diffusion are just starting to emerge and most of these studies are exploratory in nature. Progress has been made in developing conceptual models to comprehend the adoption and diffusion of XBRL from the user point of view. However in order t...