The determinants of eXtensible Business Reporting Language (XBRL) adoption : a cross-country study
Wafa Sassi, Hakim Ben Othman, Khaled Hussainey
| Year of publication: |
2024
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|---|---|
| Authors: | Sassi, Wafa ; Ben Othman, Hakim ; Hussainey, Khaled |
| Published in: |
International journal of disclosure and governance. - London : Palgrave Macmillan, ISSN 1746-6539, ZDB-ID 2241479-4. - Vol. 21.2024, 2, p. 175-192
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| Subject: | Countries | Economic development | Investor protection | Technology absorption | TOE framework | XBRL | Berichtswesen | Reporting | Welt | World | Elektronischer Datenaustausch | Electronic data interchange | Anlegerschutz | Programmiersprache | Programming language | Jahresabschluss | Financial statement | Innovationsdiffusion | Innovation diffusion |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1057/s41310-023-00192-6 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014583942