{"id":"https://openalex.org/W1985877470","doi":"https://doi.org/10.1016/j.sbspro.2014.11.061","title":"An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment","display_name":"An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment","publication_year":2014,"publication_date":"2014-12-01","ids":{"openalex":"https://openalex.org/W1985877470","doi":"https://doi.org/10.1016/j.sbspro.2014.11.061","mag":"1985877470"},"language":"en","primary_location":{"id":"doi:10.1016/j.sbspro.2014.11.061","doi":"https://doi.org/10.1016/j.sbspro.2014.11.061","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.sbspro.2014.11.061","pdf_url":"https://www.sciencedirect.com/science/article/pii/S1877042814058819/pdf","source":{"id":"https://openalex.org/S104917558","display_name":"Procedia - Social and Behavioral Sciences","issn_l":"1877-0428","issn":["1877-0428"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia - Social and Behavioral Sciences","raw_type":"journal-article"},"volume":null,"type":"conference-paper","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.sciencedirect.com/science/article/pii/S1877042814058819/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5085160318","display_name":"Mahlindayu Tarmidi","orcid":"https://orcid.org/0000-0002-7401-155X","observed_orcids":["https://orcid.org/0000-0002-7401-155X"]},"institutions":[{"id":"https://openalex.org/I79156528","display_name":"Universiti Tenaga Nasional","ror":"https://ror.org/03kxdn807","country_code":"MY","type":"education","lineage":["https://openalex.org/I79156528","https://openalex.org/I874769580"]}],"countries":["MY"],"is_corresponding":true,"raw_author_name":"Mahlindayu Tarmidi","raw_affiliation_strings":["Department of Accounting, College of Business Management and Accounting, Universiti Tenaga Nasional, 26700 Bandar Muadzam Shah, Pahang, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, College of Business Management and Accounting, Universiti Tenaga Nasional, 26700 Bandar Muadzam Shah, Pahang, Malaysia","institution_ids":["https://openalex.org/I79156528"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5030503038","display_name":"Rusli Abdul Roni","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I79156528","display_name":"Universiti Tenaga Nasional","ror":"https://ror.org/03kxdn807","country_code":"MY","type":"education","lineage":["https://openalex.org/I79156528","https://openalex.org/I874769580"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Rusli Abdul Roni","raw_affiliation_strings":["Department of Business and Accounting, College of Foundation and General Studies, Universiti Tenaga Nasional, 26700 Bandar Muadzam Shah, Pahang, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Business and Accounting, College of Foundation and General Studies, Universiti Tenaga Nasional, 26700 Bandar Muadzam Shah, Pahang, Malaysia","institution_ids":["https://openalex.org/I79156528"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5085160318"],"corresponding_institution_ids":["https://openalex.org/I79156528"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.08783611,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"164","issue":null,"first_page":"135","last_page":"140"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.984000027179718},{"id":"https://openalex.org/keywords/internet-financial-reporting","display_name":"internet financial reporting","score":0.8059999942779541},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.8240000009536743},{"id":"https://openalex.org/keywords/xbrl-adoption","display_name":"XBRL adoption","score":0.8980000019073486},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.675000011920929},{"id":"https://openalex.org/keywords/cross-national-comparison","display_name":"cross-national comparison","score":0.5699999928474426}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.991958737373352},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.9218533635139465},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6470808982849121},{"id":"https://openalex.org/C110875604","wikidata":"https://www.wikidata.org/wiki/Q75","display_name":"The Internet","level":2,"score":0.6327223777770996},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.6116563081741333},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5436446666717529},{"id":"https://openalex.org/C45983554","wikidata":"https://www.wikidata.org/wiki/Q3412851","display_name":"Information quality","level":3,"score":0.48214027285575867},{"id":"https://openalex.org/C2776854237","wikidata":"https://www.wikidata.org/wiki/Q6031064","display_name":"Information sharing","level":2,"score":0.4559387266635895},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.35843485593795776},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.2589581608772278},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.24474570155143738},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.15112599730491638},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0950590968132019},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C119599485","wikidata":"https://www.wikidata.org/wiki/Q43035","display_name":"Electrical engineering","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.sbspro.2014.11.061","doi":"https://doi.org/10.1016/j.sbspro.2014.11.061","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.sbspro.2014.11.061","pdf_url":"https://www.sciencedirect.com/science/article/pii/S1877042814058819/pdf","source":{"id":"https://openalex.org/S104917558","display_name":"Procedia - Social and Behavioral Sciences","issn_l":"1877-0428","issn":["1877-0428"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia - Social and Behavioral Sciences","raw_type":"journal-article"},{"id":"pmh:oai:repo.uum.edu.my:13370","doi":null,"is_oa":false,"landing_page_url":"https://repo.uum.edu.my/id/eprint/13370/1/17.pdf","pdf_url":"https://repo.uum.edu.my/id/eprint/13370/1/17.pdf","source":{"id":"https://openalex.org/S4306400886","display_name":"Universiti Utara Malaysia Institutional Repository (Universiti Utara Malaysia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I65079550","host_organization_name":"Universiti Malaysia Perlis","host_organization_lineage":["https://openalex.org/I65079550"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Conference or Workshop Item"}],"best_oa_location":{"id":"doi:10.1016/j.sbspro.2014.11.061","doi":"https://doi.org/10.1016/j.sbspro.2014.11.061","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.sbspro.2014.11.061","pdf_url":"https://www.sciencedirect.com/science/article/pii/S1877042814058819/pdf","source":{"id":"https://openalex.org/S104917558","display_name":"Procedia - Social and Behavioral Sciences","issn_l":"1877-0428","issn":["1877-0428"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia - Social and Behavioral Sciences","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1985877470.pdf","grobid_xml":"https://content.openalex.org/works/W1985877470.grobid-xml"},"referenced_works_count":64,"referenced_works":["https://openalex.org/W30254738","https://openalex.org/W174471895","https://openalex.org/W175044359","https://openalex.org/W1493471419","https://openalex.org/W1603554828","https://openalex.org/W1702478540","https://openalex.org/W1705476842","https://openalex.org/W1867194608","https://openalex.org/W1868867499","https://openalex.org/W1939266606","https://openalex.org/W1976219397","https://openalex.org/W1977308492","https://openalex.org/W1979145051","https://openalex.org/W1990656241","https://openalex.org/W1992601479","https://openalex.org/W1994139964","https://openalex.org/W2000500522","https://openalex.org/W2002772484","https://openalex.org/W2002930199","https://openalex.org/W2003398768","https://openalex.org/W2005728401","https://openalex.org/W2010370161","https://openalex.org/W2015593896","https://openalex.org/W2015721228","https://openalex.org/W2020473096","https://openalex.org/W2020853056","https://openalex.org/W2021907516","https://openalex.org/W2027153795","https://openalex.org/W2027161019","https://openalex.org/W2028719096","https://openalex.org/W2031987290","https://openalex.org/W2033935103","https://openalex.org/W2034588838","https://openalex.org/W2042623902","https://openalex.org/W2052906241","https://openalex.org/W2056002708","https://openalex.org/W2056441906","https://openalex.org/W2064324130","https://openalex.org/W2074962817","https://openalex.org/W2075381618","https://openalex.org/W2083880512","https://openalex.org/W2087262284","https://openalex.org/W2102748455","https://openalex.org/W2103851223","https://openalex.org/W2107781481","https://openalex.org/W2110628076","https://openalex.org/W2124678537","https://openalex.org/W2136520017","https://openalex.org/W2151488976","https://openalex.org/W2152499926","https://openalex.org/W2155595349","https://openalex.org/W2158012490","https://openalex.org/W2170181304","https://openalex.org/W2296349719","https://openalex.org/W2620046277","https://openalex.org/W2749761204","https://openalex.org/W2791650511","https://openalex.org/W3121227176","https://openalex.org/W3124409822","https://openalex.org/W3124577934","https://openalex.org/W3125732510","https://openalex.org/W4239857109","https://openalex.org/W4285719527","https://openalex.org/W6639351465"],"related_works":["https://openalex.org/W4292790946","https://openalex.org/W3127401985","https://openalex.org/W7044852252","https://openalex.org/W4396685275","https://openalex.org/W2257030054","https://openalex.org/W7005621285","https://openalex.org/W3152868510","https://openalex.org/W4312929301","https://openalex.org/W2103851223","https://openalex.org/W3119317550"],"abstract_inverted_index":{"The":[0],"rapid":[1],"development":[2],"of":[3,94,100,123,127],"technology":[4,52],"had":[5],"impacted":[6],"the":[7,13,21,47,50,74,81,92,98,106,116,121,131],"way":[8],"businesses":[9],"communicate":[10],"information":[11,26,36,72,104],"to":[12,23,69,90,114],"stakeholders.":[14],"eXtensible":[15],"Business":[16],"Reporting":[17],"Language":[18],"(XBRL)":[19],"offers":[20],"ability":[22],"exchange":[24],"financial":[25,108,125],"globally":[27],"through":[28],"a":[29],"digitalized":[30],"global":[31],"standard":[32],"language.":[33],"To":[34],"reduce":[35],"asymmetry,":[37],"most":[38],"studies":[39,59,76],"on":[40,46,60,80,97],"XBRL":[41,61,95],"were":[42],"carried":[43],"out":[44],"emphasizing":[45],"reasons":[48],"for":[49,56,103],"new":[51],"adoption":[53,96],"and":[54,84,134],"intention":[55],"implementation,":[57],"but":[58,86],"implications":[62],"or":[63],"effectiveness":[64],"are":[65],"still":[66,87],"scarce.":[67],"Expected":[68],"improve":[70],"firm":[71],"dissemination,":[73],"post-implementation":[75],"give":[77],"more":[78],"focus":[79],"data":[82],"quality":[83,99,122],"usage,":[85],"no":[88],"attempt":[89],"examine":[91],"effect":[93],"another":[101],"means":[102],"sharing,":[105],"internet":[107,124],"reporting.":[109],"Hence,":[110],"this":[111],"study":[112],"aims":[113],"evaluate":[115],"differences":[117],"(if":[118],"any)":[119],"in":[120,130,137],"reporting":[126],"companies":[128,135],"operating":[129,136],"XBRL-mandated":[132],"countries":[133],"non-XBRL":[138],"mandated":[139],"countries.":[140]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
