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Keywords: IT diffusion
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Journal Articles
International Journal of Accounting and Information Management (2013) 21 (4): 297–313.
Published: 21 October 2013
... IS studies XBRL Accounting IT diffusion IS evaluation XBRL is considered an important enabler of corporate transparency (Debreceny et al., 2011). Transparency decreases information asymmetry and increases analyst forecast accuracy (Yoon et al., 2011). Since cultures that favor high...
