The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey

The paper examines the impact of adoption of the eXtensible Business Reporting Language (XBRL) on the development of stock markets using a large international sample. Our analysis was based on panel estimation techniques for 18 countries for a period of 20 years from 2000 to 2019. Our analysis provi...

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Main Authors: Sassi, Wafa, Ben Othman, Hakim, Hussainey, Khaled
Format: Article
Language:English
Published: Universiti Teknologi MARA 2021
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Online Access:https://ir.uitm.edu.my/id/eprint/2897/1/2897.pdf
https://ir.uitm.edu.my/id/eprint/2897/
https://apmaj.uitm.edu.my/
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spelling my.uitm.ir.28972022-07-05T07:21:23Z https://ir.uitm.edu.my/id/eprint/2897/ The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey Sassi, Wafa Ben Othman, Hakim Hussainey, Khaled Financial management. Business finance. Corporation finance Investment, capital formation, speculation The paper examines the impact of adoption of the eXtensible Business Reporting Language (XBRL) on the development of stock markets using a large international sample. Our analysis was based on panel estimation techniques for 18 countries for a period of 20 years from 2000 to 2019. Our analysis provided empirical evidence that the adoption of the XBRL has a negative impact on the development of stock markets. This implies that strict policies are needed for the successful adoption of the XBRL and also a mechanism is needed to ensure that stakeholders understand the value of the information provided by the XBRL formatted financial reports. Universiti Teknologi MARA 2021-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/2897/1/2897.pdf The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey. (2021) Asia-Pacific Management Accounting Journal (APMAJ), 16 (2): 33. pp. 95-127. ISSN (eISSN):2550-1631 https://apmaj.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Financial management. Business finance. Corporation finance
Investment, capital formation, speculation
spellingShingle Financial management. Business finance. Corporation finance
Investment, capital formation, speculation
Sassi, Wafa
Ben Othman, Hakim
Hussainey, Khaled
The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey
description The paper examines the impact of adoption of the eXtensible Business Reporting Language (XBRL) on the development of stock markets using a large international sample. Our analysis was based on panel estimation techniques for 18 countries for a period of 20 years from 2000 to 2019. Our analysis provided empirical evidence that the adoption of the XBRL has a negative impact on the development of stock markets. This implies that strict policies are needed for the successful adoption of the XBRL and also a mechanism is needed to ensure that stakeholders understand the value of the information provided by the XBRL formatted financial reports.
format Article
author Sassi, Wafa
Ben Othman, Hakim
Hussainey, Khaled
author_facet Sassi, Wafa
Ben Othman, Hakim
Hussainey, Khaled
author_sort Sassi, Wafa
title The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey
title_short The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey
title_full The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey
title_fullStr The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey
title_full_unstemmed The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey
title_sort impact of adoption of the xbrl on the development of stock markets / wafa sassi, hakim ben othman and khaled hussainey
publisher Universiti Teknologi MARA
publishDate 2021
url https://ir.uitm.edu.my/id/eprint/2897/1/2897.pdf
https://ir.uitm.edu.my/id/eprint/2897/
https://apmaj.uitm.edu.my/
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score 13.211869