The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey
The paper examines the impact of adoption of the eXtensible Business Reporting Language (XBRL) on the development of stock markets using a large international sample. Our analysis was based on panel estimation techniques for 18 countries for a period of 20 years from 2000 to 2019. Our analysis provi...
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA
2021
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| Online Access: | https://ir.uitm.edu.my/id/eprint/2897/ |
| _version_ | 1848802667541823488 |
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| author | Sassi, Wafa Ben Othman, Hakim Hussainey, Khaled |
| author_facet | Sassi, Wafa Ben Othman, Hakim Hussainey, Khaled |
| author_sort | Sassi, Wafa |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | The paper examines the impact of adoption of the eXtensible Business Reporting Language (XBRL) on the development of stock markets using a large international sample. Our analysis was based on panel estimation techniques for 18 countries for a period of 20 years from 2000 to 2019. Our analysis provided empirical evidence that the adoption of the XBRL has a negative impact on the development of stock markets. This implies that strict policies are needed for the successful adoption of the XBRL and also a mechanism is needed to ensure that stakeholders understand the value of the information provided by the XBRL formatted financial reports. |
| first_indexed | 2025-11-14T21:27:00Z |
| format | Article |
| id | uitm-2897 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:27:00Z |
| publishDate | 2021 |
| publisher | Universiti Teknologi MARA |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-28972022-07-05T07:21:23Z https://ir.uitm.edu.my/id/eprint/2897/ The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey apmaj Sassi, Wafa Ben Othman, Hakim Hussainey, Khaled Financial management. Business finance. Corporation finance Investment, capital formation, speculation The paper examines the impact of adoption of the eXtensible Business Reporting Language (XBRL) on the development of stock markets using a large international sample. Our analysis was based on panel estimation techniques for 18 countries for a period of 20 years from 2000 to 2019. Our analysis provided empirical evidence that the adoption of the XBRL has a negative impact on the development of stock markets. This implies that strict policies are needed for the successful adoption of the XBRL and also a mechanism is needed to ensure that stakeholders understand the value of the information provided by the XBRL formatted financial reports. Universiti Teknologi MARA 2021-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/2897/1/2897.pdf Sassi, Wafa and Ben Othman, Hakim and Hussainey, Khaled (2021) The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey. (2021) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 16 (2): 33. pp. 95-127. ISSN (eISSN):2550-1631 https://apmaj.uitm.edu.my/ |
| spellingShingle | Financial management. Business finance. Corporation finance Investment, capital formation, speculation Sassi, Wafa Ben Othman, Hakim Hussainey, Khaled The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey |
| title | The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey |
| title_full | The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey |
| title_fullStr | The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey |
| title_full_unstemmed | The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey |
| title_short | The impact of adoption of the XBRL on the development of stock markets / Wafa Sassi, Hakim Ben Othman and Khaled Hussainey |
| title_sort | impact of adoption of the xbrl on the development of stock markets / wafa sassi, hakim ben othman and khaled hussainey |
| topic | Financial management. Business finance. Corporation finance Investment, capital formation, speculation |
| url | https://ir.uitm.edu.my/id/eprint/2897/ https://ir.uitm.edu.my/id/eprint/2897/ |