Does XBRL adoption increase financial information transparency in digital disclosure environment? Insights from emerging markets
The eXtensible Business Reporting Language (XBRL) is one of the global-level business reporting standards that accommodates all firms to report financial affairs in a convenient manner. The main objective of this study is to explain the impact of XBRL adoption on the transparency of financial inform...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2024-04-01
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| Series: | International Journal of Information Management Data Insights |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S266709682400017X |