... and unfavourable outcomes of XBRL financial reporting in a developing country. Research limitations/implications This study employs a sample of firms from one emerging country only. Practical implications The study proposes several implications for using XBRL in tax reporting, which may help the tax...

... countries. Most previous studies on IT governance were conducted in developed countries, which results may not be generalized to emerging countries. Business uncertainty Emerging country Firm value IT governance Information technology In recent years, the role of information technology...