The role of accounting values in the relation between XBRL and forecast accuracy

Chunhui Liu and Grace O'Farrell

International Journal of Accounting & Information Management, 2013, vol. 21, issue 4, 297-313

Abstract: Purpose - – This study aims to examine the role that cultural dimensions at the accounting subculture level play in the relation between XBRL mandate and quality of financial information environment. Design/methodology/approach - – Analyst forecast accuracy with empirical data of firms from six nations is assessed. Findings - – Results show that accounting values across nations play a significant role in influencing information quality change from XBRL mandate. Originality/value - – This research paper is the very first in assessing the role of national culture in realizing information quality improvement value of XBRL.

Keywords: Culture; Cross-cultural IS studies; XBRL; Accounting; IT diffusion; IS evaluation (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijaimp:v:21:y:2013:i:4:p:297-313

DOI: 10.1108/IJAIM-03-2013-0023

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