... to promote independent CFO appointments and strengthen oversight during the early years of a CFO’s tenure to limit managerial opportunism. In addition, the results underscore the importance of stronger regulatory oversight of narrative disclosures, particularly through more explicit guidance on XBRL...

...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...

...Goran Zvekan Purpose This paper aims to investigate the factors shaping the creation process of digital corporate reports in Europe, focusing on the interplay between organisational, regulatory and socio-technical factors in influencing eXtensible Business Reporting Language (XBRL) practices...

...Zakeya Sanad Purpose The financial world of today is evolving at a rate that can be challenging to keep up with and comprehend due to developments in information and communication technology. When compared to a conventional disclosure, the eXtensible Business Reporting Language (XBRL), which...

...Arfah Habib Saragih; Syaiful Ali Purpose This paper aims to study the impact of the adoption of eXtensible Business Reporting Language (XBRL) on corporate tax avoidance. Design/methodology/approach This paper used a quantitative method with panel data regression models using a sample of firms...

...Wafa Sassi; Hakim Ben Othman; Khaled Hussainey Purpose The purpose of this paper is to examine the impact of the mandatory adoption of eXtensible Business Reporting Language (XBRL) on firm’s stock liquidity. Design/methodology/approach Using a random-effects model, this study examines...