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Keywords: Impairment decision
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Journal Articles
XBRL adoption and asset impairment decision: role of audit effort
Available to Purchase
Journal of Financial Reporting and Accounting (2025)
Published: 05 June 2025
...Ilhan Dalci Purpose This study aims to explore how mandatory and voluntary adoption of eXtensible Business Reporting Language (XBRL) influences asset impairment decisions. This study also investigates the moderating role of audit effort on the association between XBRL adoption and asset impairment...
