The Expected Effect of Using eXtensible Business Reporting Language (XBRL) on the Extent of Using Ordinary Financial Statements by External Users in Jordan
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DOI: https://doi.org/10.36941/ajis-2021-0137
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References listed on IDEAS
- Gomaa, Mohamed I. & Markelevich, Ariel & Shaw, Lewis, 2011. "Introducing XBRL through a financial statement analysis project," Journal of Accounting Education, Elsevier, vol. 29(2), pages 153-173.
- Jeffrey Unerman & Jan Bebbington & Brendan O’dwyer, 2018. "Corporate reporting and accounting for externalities," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 497-522, July.
- Abdolmohammadi, Mohammad J. & DeSimone, Steven M. & Hsieh, Tien-Shih & Wang, Zhihong, 2017. "Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study," International Journal of Accounting Information Systems, Elsevier, vol. 25(C), pages 45-56.
- Guay, Wayne & Samuels, Delphine & Taylor, Daniel, 2016. "Guiding through the Fog: Financial statement complexity and voluntary disclosure," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 234-269.
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