e-journal

The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL

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Purpose – The purpose of this paper is to empirically investigate the influence of several
firm-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting
language (XBRL).
Design/methodology/approach – A disclosure checklist consisting of 54 financial and
non-financial items in XBRL format is developed to examine the extent of voluntary disclosure in
the 2008 annual reports of 51 US listed firms.
Findings – The results show that firm size and firms’ level of innovativeness are significantly and
positively related to the extent of overall disclosures.
Research limitations/implications – There are, however, several limitations in the study. First,
a relatively small sample size of 51 firms from the year 2008. Second, the construction of an
unweighted disclosure index based on the elements, which were voluntarily disclosed, may not be the
best measurement. It might be interesting to replicate this study based on a larger sample size from
another voluntary filing program.
Originality/value – The findings of this study should be of interest to firms that prepare, “clients”
that use and regulators that monitor financial reporting disclosures in XBRL.

Keywords Financial reporting, Disclosure index, Accounting, FASB, Voluntary disclosure, XBRL, SEC

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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., 2014

Deskripsi Fisik

International Journal of Accounting and Information Management Vol. 22 No. 1, 2014 pp. 2-17

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

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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