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Keywords: XBRL
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Journal Articles
The role of XBRL adoption on the association between managerial ability and corporate tax outcomes: empirical evidence from Indonesia
Available to Purchase
Journal of Applied Accounting Research (2023) 24 (2): 217–234.
Published: 16 June 2022
...Arfah Habib Saragih; Syaiful Ali Purpose This study examines the moderating effect of XBRL mandatory adoption on the association between managerial ability and corporate tax outcomes. Design/methodology/approach This study used a quantitative method with panel data regression models using...
Journal Articles
The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey
Available to Purchase
Journal of Applied Accounting Research (2021) 22 (4): 706–731.
Published: 29 April 2021
...Mine Aksoy; Mustafa Kemal Yilmaz; Nuraydin Topcu; Özgür Uysal Purpose The purpose of this study is to investigate the effects of ownership structure, board attributes and eXtensible Business Reporting Language (XBRL) on annual financial reporting timeliness of non-financial companies listed...
