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Keywords: Diffusion
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2022) 35 (5): 598–615.
Published: 16 December 2021
... developed by Troshani and Rao (2007) from Rogers’ innovation diffusion theory. In addition, the analysis also investigated the relationship between the perception of issues regarding XBRL adoption and individual characteristics (training, age, gender and professional experience). Design/methodology...
