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Keywords: eXtensible business reporting language
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Journal Articles
Textual and contextual analysis of professionals’ discourses on XBRL data and information quality
Available to Purchase
International Journal of Accounting and Information Management (2019) 27 (3): 492–511.
Published: 05 August 2019
...Arif Perdana; Alastair Robb; Fiona Rohde Purpose The purpose of this study is to gain insight into what aspects of eXtensible Business Reporting Language (XBRL) data and information quality (DIQ) most interest professionals. Design/methodology/approach The authors use text analytics to examine...
Journal Articles
XBRL adoption and cost of debt
Available to Purchase
International Journal of Accounting and Information Management (2015) 23 (2): 199–216.
Published: 05 May 2015
...Syou-Ching Lai; Yuh-Shin Lin; Yi-Hung Lin; Hua-Wei Huang Purpose – This paper aims to examine the relation between the cost of debt and the adoption of eXtensible Business Reporting Language (XBRL). Design/methodology/approach – The financial data are obtained from the Compustat database...
Journal Articles
Who extends the extensible?: The effects of corporate governance on XBRL taxonomy extensions in China
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International Journal of Accounting and Information Management (2013) 21 (2): 133–147.
Published: 03 May 2013
... with voluntary taxonomy extensions in eXtensible Business Reporting Language (XBRL)‐based reporting. Design/methodology/approach Using a sample of 114 firms that are listed on the Shanghai Stock Exchanges, the authors compared their XBRL‐based financial reports of 2008 and 2009 with the standard XBRL...
