“…Recent studies started to evaluate the reporting quality (Kim, Lim, & No, 2012;Yoon, Zo, & Ciganek, 2011), usage of XBRL reporting data by external users (Fang, J and Levine 2011;Pinsker and Wheeler 2009;Li 2012;Cordery et al 2011;Srivastava and Liu 2012;Liu and Farrell 2013;O'Riain et al 2012) and the impact towards company performance (Bai, Sakaune, & Takeda, 2012;Blankespoor et al, 2012;Jiu-jin, Fu-sheng, & Yan-feng, 2013a;B. R. Pinsker & Li, 2008).…”