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1-3 of 3
Keywords: XBRL
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Journal Articles
The role of agency costs in the voluntary adoption of XBRL-based financial reporting
Available to Purchase
International Journal of Managerial Finance (2020) 16 (5): 599–622.
Published: 30 June 2020
...Michael De Martinis; Mehdi Khedmati; Farshid Navissi; Mohammed Aminu Sualihu; Zakiya Tofik-Abu Purpose The purpose of this paper is to examine whether and how firm's agency costs played a role in the voluntary adoption of the eXtensible Business Reporting Language (XBRL) under the SEC's voluntary...
Journal Articles
Digital corporate reporting and value relevance: evidence from the US and Japan
Available to Purchase
International Journal of Managerial Finance (2021) 17 (2): 256–281.
Published: 12 June 2020
...Yuan George Shan; Indrit Troshani Purpose The study improves current understanding concerning the implications of digital corporate reporting technology on the informativeness of accounting information. Design/methodology/approach It looks at how XBRL, an exemplar digital corporate financial...
Journal Articles
The effect of mandatory XBRL and IFRS adoption on audit fees: Evidence from the Shanghai Stock Exchange
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International Journal of Managerial Finance (2016) 12 (2): 109–135.
Published: 04 April 2016
...Prof. Judy Beckman; Yuan George Shan; Indrit Troshani Purpose – The purpose of this paper is to evaluate the impact of the International Financial Reporting Standards (IFRS) and eXtensible Business Reporting Language (XBRL) on audit fees based on evidence from listed companies operating...
