The impact of XBRL adoption in PR China

Liu, Chunhui; Luo, Xin; Sia, Choon Ling; O'Farrell, Grace; Teo, Hock Hai

doi:10.1016/j.dss.2013.12.003

Cited by 39 publications

(38 citation statements)

References 66 publications

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“…Valentinetti et al [10] found that government and regulatory agency policies play an important role in accelerating XBRL adoption. Liu et al [11] confirmed through empirical research that China has found XBRL cost-cutting benefits in the early stage of XBRL adoption, which provides useful information for regulators to consider mandatory use of XBRL. Bharosa [12] pointed out that "business-to-government information exchange is the next frontier to reduce government spending while improving performance", which indicates that the improvement of government efficiency is also the driving force for the development of XBRL.…”

Section: Introductionmentioning

confidence: 94%

Analysis of Enterprise’s XBRL Technology Adoption Based on Evolutionary Game Theory

Xue¹,

Pan²

2018

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Starting from the assumption of bounded rationality in game, this article explores the evolution of XBRL adoption by enterprise to enterprise, and enterprises to Government from the perspective of evolutionary game. Research shows that without government guidance, enterprise adopting XBRL technology is affected by the adoption probability of relevant enterprises or industries. In the case of government guidance, the initial state of adoption of XBRL technology by the government and enterprises affects the evolution direction and speed of the system. System evolution has obvious "path dependence". After a long period of repeated game XBRL technology adoption may be "unhealthy cycle" trend development. The results of the game have been found that influencing factors which are the probability of government mandatory adoption and the deep-seated factors that affect the adoption of XBRL technology in enterprises, for the government and business decision-making provide a reference from evolutionary direction and evolutionary stabilization strategy.

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Section: Introductionmentioning

confidence: 94%

Analysis of Enterprise’s XBRL Technology Adoption Based on Evolutionary Game Theory

Xue¹,

Pan²

2018

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“…Results show that a company's innovativeness is positively related to the extent of overall disclosures, including the voluntary disclosure in XBRL. Given this positive effect of voluntary XBRL reporting on innovativeness, it becomes understandable that authors expect XBRL to "develop into the global data standard for business financial reporting with the potential to change the way that decisions are made" (Liu et al, 2014a). Therefore, the managerial implications of XBRL become evident and provide additional capacity to managerial decision-making processes.…”

Section: Making For Financial and Non-financial Datamentioning

confidence: 99%

Digitally unified reporting: how XBRL-based real-time transparency helps in combining integrated sustainability reporting and performance control

Seele

2016

Journal of Cleaner Production

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In this paper, I address the call for a "new approach to sustainability reporting" (Lubin and Esty, 2014) based on the present "sustainability gap" and propose the concept of "digitally unified reporting." This is achieved by reviewing two major trends from distinct bodies of literature: "integrated reporting" from the sustainability field and unified data based "XBRL-integrated reports" as established in financial reporting making use of the digital standard XBRL (eXtensible Business Reporting Language). Based on a systematic literature review, eight trend statements are derived pointing at gaps and issues in the field of sustainability reporting and management. Following this review, I propose a new concept called "digitally unified reporting" that addresses these issues. The core contribution is an XBRL-based approach to sustainability reporting that combines digital data management of sustainability performance measurement with digitally standardized sustainability reporting. To advance theory, "digitally unified reporting" is defined and discussed and positioned as a "twin track approach" to sustainability reporting (Burritt and Schaltegger, 2010) that provides both an inside-out and an outside-in perspective on sustainability reporting and management. The major advancement and theoretical contribution of the proposed concept is a time-ontological shift due to 24/7/365 digital transparency. This proposed shift is from retrospective reporting on past performance to digitally enabled and interoperable real-time transparency of performance measurement and reporting for managers and external stakeholders. Finally, the concept is compared to current conventional reporting approaches.

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“…Problemem odziaływania elektronicznego formatu wymiany danych na rynek kapitałowy zajmowali się m.in. Yen, Wang (2015), Liu, Luo, Sia, O'Farrell, Teo (2014), Doolin, Troshani (2004), Fang, Levine, (2011), Efendi, Park, Smith (2014), Dong, Zhen, Lin, Ni (2013), Zhen, Lin, Ni (2012) oraz Chen, Harris, Li, Wu (2015). Jednym z potencjalnych skutków zastosowania XBRL na potrzeby raportowania finansowego na rynku kapitałowym może być zmniejszenie asymetrii informacyjnej pomiędzy uczestnikami rynku.…”

Section: Wprowadzenieunclassified

The Impact of XBRL Adoption on Information Asymmetry in Capital Market

Klimczak

2017

Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia

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Streszczenie: Cel -Przegląd oraz analiza wyników badań empirycznych poświęconych wpływowi standardu XBRL na asymetrię informacyjną na rynku kapitałowym. Metodologia badania -Na potrzeby artykułu dokonano przeglądu oraz porównania założeń, metodologii oraz wyników dotychczasowych empirycznych weryfikacji wpływu XBRL na asymetrię informacyjną. Wynik -Większość przeprowadzonych badań empirycznych potwierdza wpływ zastosowania standardu XBRL na zmniejszenie asymetrii informacyjnej na rynku kapitałowym. Oryginalność/wartość -W artykule zasygnalizowano wieloaspektowość oraz złożoność problemu wpływu standardu XBRL na asymetrię informacyjną na rynku kapitałowym oraz wskazano na konieczność prowadzenia dalszych badań teoretycznych i empirycznych w tym obszarze. Słowa kluczowe: XBRL, asymetria informacji, rynek kapitałowyWprowadzenie XBRL (eXtensible Business Reporting Language) umożliwia wystandaryzowaną wymianę zagregowanych danych finansowych zawartych w sprawozdaniach finansowych pomiędzy zainteresowanymi odbiorcami. Standard jest coraz powszechniej wykorzystywany na świecie m.in. na potrzeby raportowania na rynku kapitałowym, przekazywania informacji na cele podatkowe czy statystyczne. Wykorzystanie standardu XBRL jako narzędzia wspomagającego raportowanie finansowe może nieść ze sobą szereg korzyści, takich jak m.in. przyspieszenie procesu raportowania i usprawnienie przepływu informacji, zwiększenie rzetelności i jakości przesyłanych danych, łatwiejsza, szybsza, bardziej elastyczna, wszechstronna i dokładna analiza danych, zwiększenie porównywalności sprawozdań finansowych (Boritz, No, 2003;Piechocki, 2007;Weber, 2003;Klimczak, 2014). Ze względu na wszystkie powyższe korzyści, zastosowanie XBRL na potrzeby raportowania może mieć duży wpływ na funkcjonowanie rynku kapitałowego. Problemem odziaływania elektronicznego formatu wymiany danych na rynek kapitałowy zajmowali się m

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The impact of XBRL adoption in PR China

Cited by 39 publications

References 66 publications

Analysis of Enterprise’s XBRL Technology Adoption Based on Evolutionary Game Theory

Analysis of Enterprise’s XBRL Technology Adoption Based on Evolutionary Game Theory

Digitally unified reporting: how XBRL-based real-time transparency helps in combining integrated sustainability reporting and performance control

The Impact of XBRL Adoption on Information Asymmetry in Capital Market

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