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- W2060701062 abstract "An important managerial question and regulatory concern in the international arena is whether value realisation from XBRL (eXtensible Business Reporting Language), the new global data standard for business financial reporting, depends on national culture. In a study representing six nationalities, we explore the role of national culture in moderating the impact of mandatory adoption of XBRL on analyst forecast accuracy. Results show that national culture influences the impact of XBRL adoption on forecast accuracy. In addition, XBRL is found to positively associate with forecast accuracy. Our findings have immediate benefits for regulators, filers, information consumers, the accounting profession and other stakeholders." @default.
- W2060701062 created "2016-06-24" @default.
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- W2060701062 date "2013-01-01" @default.
- W2060701062 modified "2023-10-16" @default.
- W2060701062 title "The impact of XBRL on forecast accuracy across nations" @default.
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- W2060701062 doi "https://doi.org/10.1504/ijss.2013.057238" @default.
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