e-journal

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

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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

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Ketersediaan

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Informasi Detail

Judul Seri

International Journal of Accounting and Information Management

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

International Journal of Accounting and Information Management Vol. 21 No. 4, 2013 pp. 297-313

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Pertanian

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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