The Relevance of XBRL Voluntary Disclosure for Stock Market Valuation: The Role of Corporate Governance

Cormier, Denis; Dufour, Dominique; Luu, Philippe; Teller, Pierre; Teller, Robert

doi:10.1002/cjas.1483

Cited by 29 publications

(35 citation statements)

References 67 publications

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“…A related stream of research examines how differences in the nature of digital reporting, in terms of the granularity of tagging and the use of firm-specific reporting 'extensions' , is associated with capital market indicators. More customised reporting, measured by XBRL extensions, is found to be positively associated with indicators of information efficiency (Li and Nwaeze 2015), value relevance (Cormier et al 2019) and negatively associated with the bid-ask spread (Li and Nwaeze 2015). Li and Nwaeze (2018) find that additional XBRL disclosure extensions used by preparers in excess of what is used in the industry are positively associated with analyst following and forecast accuracy and negatively associated with forecast dispersion.…”

Section: Capital Market Consequences Of Digital Corporate Reportingmentioning

confidence: 94%

Digital Corporate Reporting: Research Developments and Implications

Troshani

Rowbottom

2021

Australian Accounting Review

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Innovations surrounding digital corporate reporting and underlying technology such as XBRL have been slowly introduced to corporate reporting infrastructure since the early 2000s. These innovations promise to enhance the accessibility, accuracy and comparability of reported information, and more effectively meet the needs of information users. Whilst research in the last two decades has attempted to provide evidence of the impact of digital corporate reporting, it remains largely fragmented and sparse. We take an eclectic perspective to review and synthesise existing research on digital corporate reporting and assess the broader research implications for key stakeholders, including preparers and users of corporate reports, regulators and standard-setters. In doing so, we offer an appraisal for those contemplating the growing influence of digital corporate reporting, and identify opportunities and avenues for future research.

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Section: Capital Market Consequences Of Digital Corporate Reportingmentioning

confidence: 94%

Digital Corporate Reporting: Research Developments and Implications

Troshani

Rowbottom

2021

Australian Accounting Review

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“…However, the study of the relationship between XBRL adoption and earnings management is scarce. Even so, the results of the previous study regarding XBRL have revealed that there is a possibility of a strategic relationship between XBRL adoption and earnings quality (Cormier et al, 2018).…”

Section: 4hypothesis Developmentmentioning

confidence: 95%

“…XBRL can be used by anyone for free, without limitation, and publicly available. XBRL is also compatible with a wide range of hardware, operating system, and software exist (Cormier et al, 2018). The advantages of XBRL also make the exchange of business information between organizations going fast, accurate, effective, efficient, and digitalized well.…”

Section: Agency Theorymentioning

confidence: 99%

Earnings Management in the Pre and Post eXtensible Business Reporting Language Period in Indonesia

Mayapada

Afdhal

Syafitri

2020

The Indonesian Journal of Accounting Research

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This study aims to determine and analyze the impact of XBRL adoption on earnings management conducted by company management in Indonesia. Earnings management in this study is proxied by discretionary accruals. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The research sample was selected using the purposive sampling method, and the resulted total sample of this research is 15 manufacturing companies. This research period includes the period before the adoption of XBRL (2012-2014) and the period after the adoption of XBRL (2015-2017). Hypothesis testing is done by a paired sample t-test. The results of hypothesis testing indicate that there are significant differences between the levels of earnings management in the period before and after the adoption of XBRL. These results reveal that the adoption of XBRL can limit the opportunistic behavior of management in presenting financial reporting. These results also reveal that the adoption of XBRL can improve the quality of financial reporting.

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“…affiliated with the Illinois State University has the highest number of publication in the field of CSD based on Scopus index, with a total of 25 publications (to mention a few most popular; Patten, 2015;Sankara et al, 2019). Cornier, D. affiliated with École des sciences de la gestion is the runner up, contributing 14 articles to the field (Cormier et al, 2018;Gomez-Gutierrez & Cormier, 2018). Cho, C.H.…”

Section: Most Productive Authorsmentioning

confidence: 99%

Bibliometric Analysis of Global Research on Corporate Sustainability Disclosure

Bello¹

2021

revistageintec

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This bibliometric analysis is based on the global research in the domain of corporate sustainability disclosure. The analysis included 1,948 Scopus-indexed documents. The findings of the analysis show rapid increase in publication in recent years in field of corporate sustainability disclosures. The most popular subject categories within the field of corporate sustainability disclosure include business, management and accounting. The keywords analysis reveals sustainability reporting as the frequently used keyword used by authors in the field. Furthermore, the findings demonstrate co-authorship among scholars, with most collaboration in the United States, United Kingdom and Australia. The most productive authors and institutions in the area of Corporate Sustainability Disclosure (CSD) are in the United States, Canada, Australia and Malaysia. Moreover, the citation analysis shows the dominance of the Journal of Accounting, Auditing and Accountability Journal in the field.

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The Relevance of XBRL Voluntary Disclosure for Stock Market Valuation: The Role of Corporate Governance

Cited by 29 publications

References 67 publications

Digital Corporate Reporting: Research Developments and Implications

Digital Corporate Reporting: Research Developments and Implications

Earnings Management in the Pre and Post eXtensible Business Reporting Language Period in Indonesia

Bibliometric Analysis of Global Research on Corporate Sustainability Disclosure

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