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Purpose
– This study aims to examine the role that cultural dimensions at the accounting subculture level play in the relation between XBRL mandate and quality of financial information environment.
Design/methodology/approach
– Analyst forecast accuracy with empirical data of firms from six nations is assessed.
Findings
– Results show that accounting values across nations play a significant role in influencing information quality change from XBRL mandate.
Originality/value
– This research paper is the very first in assessing the role of national culture in realizing information quality improvement value of XBRL.
© Emerald Group Publishing Limited
2013
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