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

Wafa Sassi, Hakim Ben Othman () and Khaled Hussainey ()
Additional contact information
Wafa Sassi: ISCAE - Institut Supérieur de Comptabilité et d'Administration des Entreprises [Manouba] - UMA - Université de la Manouba [Tunisie]
Hakim Ben Othman: ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

Post-Print from HAL

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: 2023-08-10
Note: View the original document on HAL open archive server: https://hal.univ-lorraine.fr/hal-04191489
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in International Journal of Disclosure and Governance, 2023, 18 p. ⟨10.1057/s41310-023-00192-6⟩

Downloads: (external link)
https://hal.univ-lorraine.fr/hal-04191489/document (application/pdf)

Related works:
Journal Article: The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study (2024)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04191489

DOI: 10.1057/s41310-023-00192-6

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().