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

Author

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  • Chunhui Liu
  • Grace O'Farrell

Abstract

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.

Suggested Citation

  • Chunhui Liu & Grace O'Farrell, 2013. "The role of accounting values in the relation between XBRL and forecast accuracy," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 21(4), pages 297-313, October.
    • Handle: RePEc:eme:ijaimp:v:21:y:2013:i:4:p:297-313
    DOI: 10.1108/IJAIM-03-2013-0023
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