{"id":"https://openalex.org/W3124577934","doi":"https://doi.org/10.1504/ijea.2011.040113","title":"Longitudinal analysis of voluntary adoption of XBRL on financial reporting","display_name":"Longitudinal analysis of voluntary adoption of XBRL on financial reporting","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W3124577934","doi":"https://doi.org/10.1504/ijea.2011.040113","mag":"3124577934"},"language":"en","primary_location":{"id":"doi:10.1504/ijea.2011.040113","doi":"https://doi.org/10.1504/ijea.2011.040113","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijea.2011.040113","pdf_url":null,"source":{"id":"https://openalex.org/S4210204469","display_name":"International Journal of Economics and Accounting","issn_l":"2041-868X","issn":["2041-868X","2041-8698"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics and Accounting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.1440956","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5079369493","display_name":"Jap Efendi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I189196454","display_name":"The University of Texas at Arlington","ror":"https://ror.org/019kgqr73","country_code":"US","type":"education","lineage":["https://openalex.org/I189196454"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jap Efendi","raw_affiliation_strings":["Department of Accounting, University of Texas at Arlington, 701 S. West Street, Arlington, TX 76019, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, University of Texas at Arlington, 701 S. West Street, Arlington, TX 76019, USA","institution_ids":["https://openalex.org/I189196454"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103081045","display_name":"Lawrence Murphy Smith","orcid":"https://orcid.org/0000-0003-0378-4632","observed_orcids":["https://orcid.org/0000-0003-0378-4632"]},"institutions":[{"id":"https://openalex.org/I91045830","display_name":"Texas A&M University","ror":"https://ror.org/01f5ytq51","country_code":"US","type":"education","lineage":["https://openalex.org/I91045830"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"L. Murphy Smith","raw_affiliation_strings":["Department of Accounting, Mays Business School, Texas A&M University, 4353 TAMU, College Station, TX 77843-4353, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Mays Business School, Texas A&M University, 4353 TAMU, College Station, TX 77843-4353, USA","institution_ids":["https://openalex.org/I91045830"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5102085649","display_name":"Jeffrey A. Wong","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I134113660","display_name":"University of Nevada, Reno","ror":"https://ror.org/01keh0577","country_code":"US","type":"education","lineage":["https://openalex.org/I134113660"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jeffrey Wong","raw_affiliation_strings":["Department of Accounting and Information Systems, College of Business Administration, University of Nevada, Reno, NV 89557-0026, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Information Systems, College of Business Administration, University of Nevada, Reno, NV 89557-0026, USA","institution_ids":["https://openalex.org/I134113660"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":12.5506,"has_fulltext":false,"cited_by_count":49,"citation_normalized_percentile":{"value":0.98293419,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"2","issue":"2","first_page":"173","last_page":"173"},"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":0.9900000095367432},{"id":"https://openalex.org/keywords/voluntary-adoption","display_name":"voluntary adoption","score":0.7139999866485596},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.9559999704360962},{"id":"https://openalex.org/keywords/reporting-delay","display_name":"delayed reporting","score":0.550000011920929},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.8029999732971191},{"id":"https://openalex.org/keywords/industrial-innovation","display_name":"industrial innovation","score":0.703000009059906},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.6499999761581421},{"id":"https://openalex.org/keywords/financial-statement-disclosure","display_name":"financial statement disclosure","score":0.4569999873638153},{"id":"https://openalex.org/keywords/longitudinal-analysis","display_name":"longitudinal analysis","score":0.3580000102519989}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.9710397720336914},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7167341113090515},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6929129362106323},{"id":"https://openalex.org/C26077564","wikidata":"https://www.wikidata.org/wiki/Q1910318","display_name":"Turnover","level":2,"score":0.5082611441612244},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.4968591034412384},{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.47442692518234253},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.34693294763565063},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1712474822998047},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1504/ijea.2011.040113","doi":"https://doi.org/10.1504/ijea.2011.040113","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijea.2011.040113","pdf_url":null,"source":{"id":"https://openalex.org/S4210204469","display_name":"International Journal of Economics and Accounting","issn_l":"2041-868X","issn":["2041-868X","2041-8698"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics and Accounting","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.1440956","doi":"https://doi.org/10.2139/ssrn.1440956","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1440956","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:RePEc:ids:ijecac:v:2:y:2011:i:2:p:173-189","doi":null,"is_oa":false,"landing_page_url":"http://www.inderscience.com/link.php?id=40113","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"doi:10.2139/ssrn.1440956","doi":"https://doi.org/10.2139/ssrn.1440956","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1440956","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":18,"referenced_works":["https://openalex.org/W72019973","https://openalex.org/W1901228965","https://openalex.org/W1921080083","https://openalex.org/W1971618033","https://openalex.org/W1977308492","https://openalex.org/W1986667842","https://openalex.org/W1988057346","https://openalex.org/W1992997497","https://openalex.org/W2031987290","https://openalex.org/W2035804107","https://openalex.org/W2114589812","https://openalex.org/W2140249130","https://openalex.org/W2149092875","https://openalex.org/W2260325733","https://openalex.org/W2266609768","https://openalex.org/W2484746483","https://openalex.org/W3121227176","https://openalex.org/W3123630966"],"related_works":["https://openalex.org/W2025566405","https://openalex.org/W4293153299","https://openalex.org/W2624712002","https://openalex.org/W3091189428","https://openalex.org/W3207798855","https://openalex.org/W3039595904","https://openalex.org/W2066082142","https://openalex.org/W7099812766","https://openalex.org/W3125711755","https://openalex.org/W4255831988"],"abstract_inverted_index":{"In":[0],"December":[1],"2008,":[2],"the":[3,29,41,55,67,77,83,86,92,121,131,134,141,167],"SEC":[4,20,42],"approved":[5],"final":[6],"rules":[7],"which":[8],"require":[9],"companies":[10,31,178],"to":[11,62,75,97,194],"submit":[12],"financial":[13,202,211],"statements":[14],"in":[15,51,115,127,166,207],"XBRL":[16,49,80,128,157,191],"format":[17,129],"with":[18,23,156,190,209],"their":[19,116],"filings,":[21],"beginning":[22],"quarterly":[24],"June":[25],"2009":[26],"filings":[27],"for":[28,36,48,177,183],"largest":[30],"and":[32,69,111,130,137,179,201],"within":[33],"three":[34],"years":[35],"all":[37],"public":[38],"companies.":[39],"Previously,":[40],"established":[43],"a":[44,153,196],"voluntary":[45,87,95,160],"filing":[46,88,125],"programme":[47],"reporting":[50,96,102,158,168,203,212],"March":[52],"2005.":[53],"Accordingly,":[54],"objectives":[56],"of":[57,66,72,79,85,94,133,144],"our":[58,145],"study":[59],"are:":[60],"1)":[61],"provide":[63],"an":[64],"overview":[65],"benefits":[68],"global":[70],"development":[71],"XBRL;":[73],"2)":[74],"evaluate":[76],"extent":[78],"adoption":[81],"following":[82],"implementation":[84],"programme.":[89],"We":[90,118],"find":[91,119],"quantity":[93],"be":[98,188],"relatively":[99],"low,":[100],"but":[101],"significantly":[103],"increased":[104],"over":[105,140],"time.":[106],"Voluntary":[107],"adopters":[108,161],"are":[109],"larger":[110],"more":[112,180],"innovative":[113],"firms":[114],"industries.":[117],"that":[120,150,159],"time":[122,142],"lags":[123],"between":[124],"reports":[126],"ending":[132],"fiscal":[135],"year":[136],"quarter":[138],"decreased":[139],"period":[143],"study.":[146],"This":[147,185],"evidence":[148,186],"suggests":[149],"there":[151],"is":[152],"learning":[154,164],"curve":[155],"experience.":[162],"Possible":[163],"gains":[165],"process":[169],"may":[170,187],"translate":[171],"ultimately":[172],"into":[173],"marginal":[174],"cost":[175],"savings":[176],"timely":[181],"information":[182],"investors.":[184],"consistent":[189],"being":[192],"purported":[193],"have":[195],"positive":[197],"effect":[198],"on":[199],"accounting":[200],"worldwide,":[204],"particularly":[205],"used":[206],"conjunction":[208],"international":[210],"standards":[213],"(IFRS).":[214]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":8},{"year":2013,"cited_by_count":9},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2021-02-01T00:00:00"}
