XBRL technology adoption and consequences: A synthesis of theories and suggestions of future research
Research Question: This study is an appraisal of XBRL existing literature to find out what exists and what is lacking in the literature regarding the incentives of XBRL adoption, and its consequences. Motivation: The literature has not fully investigated the incentives of XBRL adoption and its cons...
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2022-06-01
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| Series: | Contabilitate şi Informatică de Gestiune |
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| Online Access: | http://online-cig.ase.ro/jcig/art/21_2_4.pdf |