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Keywords: Developed countries
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Journal Articles
Impact of XBRL adoption on financial reporting quality: a global evidence
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2022) 35 (6): 815–833.
Published: 15 August 2022
...Vincent Tawiah; Hela Borgi Purpose This paper aims to examine the effect of eXtensible Business Reporting Language (XBRL) adoption on financial reporting quality at the country-level (developing and developed countries). Design/methodology/approach This study uses data from 98 developed...
