The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study

Wafa Sassi (), Hakim Ben Othman () and Khaled Hussainey ()
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Wafa Sassi: University of Manouba
Hakim Ben Othman: ICN Business School & CEREFIGE-Université de Lorraine

International Journal of Disclosure and Governance, 2024, vol. 21, issue 2, No 1, 175-192

Abstract: Abstract This paper investigates the determinants of eXtensible Business Reporting Language (XBRL) adoption using the Technology-Organizational-Environment framework. This framework explains how the process of adopting and implementing XBRL is influenced by the technological context (country's firm-level technology absorption and technological capacity), organizational context (education) and environmental context (level of economic development; degree of external economic openness; investor protection; accounting system and the burden of government regulation). Using a sample of 78 countries during the period 2009–2017, we find that countries with high levels of technology absorption, higher levels of economic development and strong investor protection are more likely to adopt XBRL.

Keywords: XBRL; TOE framework; Countries; Technology absorption; Economic development; Investor protection (search for similar items in EconPapers)
Date: 2024
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Working Paper: The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study (2023)
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DOI: 10.1057/s41310-023-00192-6

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