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Keywords: Quality of financial data
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Journal Articles
The influence of XBRL technology on the quality of financial reporting: exploring mediating variables in the Indian context
Available to Purchase
Journal:
The Bottom Line
The Bottom Line (2024) 37 (2): 207–237.
Published: 10 April 2024
... compliance with regulatory obligations rather than efficiency. The compelling factor for the adoption of such technology is influenced by external forces rather than internal ones (Rao and Guo, 2022). XBRL Financial reporting Financial reporting quality Quality of financial data Mediation analysis...
