The Effect of eXtensible Business Reporting Language (XBRL) Adoption on Earnings Management: Empirical Evidence from an Emerging Country

Frista, Frista; Utama, Sidharta; Siregar, Sylvia Veronica

doi:10.1108/s0196-382120230000037006

Cited by 2 publications

(2 citation statements)

References 15 publications

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“…On the other hand, many similar studies (Kim et al, 2019;Hao et al, 2014;Liu and O'Farrell, 2013) highlighted that the use of XBRL for financial reporting also reduces the cost of debt, cost of equity and also reduces earnings management through discretionary accrual choices. Frista et al (2023) also highlighted that the adoption of XBRL leads to an increase in both accrual and real earnings management in a notable manner.…”

Section: Extensible Business Reporting Language For Integrated Reportingmentioning

confidence: 99%

The influence of XBRL technology on the quality of financial reporting: exploring mediating variables in the Indian context

N.,

Divyashree,

Rahiman

et al. 2024

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Purpose This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality. Design/methodology/approach To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques. Findings The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting. Research limitations/implications This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far. Practical implications This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters. Originality/value This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

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Section: Extensible Business Reporting Language For Integrated Reportingmentioning

confidence: 99%

The influence of XBRL technology on the quality of financial reporting: exploring mediating variables in the Indian context

N.,

Divyashree,

Rahiman

et al. 2024

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“…Indonesian authors F. Frista, S. Utama, and S.V. Siregar [6] analyze the impact of XBRL implementation on revenue management. Czech authors P. Hanzal [7] and H. Jiri [7] considered the SAF-T electronic data exchange standard from business entities to tax authorities or auditors.…”

Section: Literature Reviewmentioning

confidence: 99%

Presenting Financial Information in Digital Formats as a Base for Analysis and Audit of Business Activities of Enterprises

Shygun,

Bezverkhyi,

Pylypenko

et al. 2023

ФКДПТП

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he digitalization era of public relations is increasingly affecting the means of presenting information about the economic activities of an enterprise, in particular financial, in the context of a global pandemic, which was caused by the global COVID-19. Increasingly, in our environment, there is a transition from paper to electronic information carriers. The financial information generated by business entities both in Ukraine and in the world as a whole is no exception.The purpose of the study is to systematize the existing digital formats for presenting financial information as a basis for analyzing and auditing the business activities of enterprises in Ukraine.The basis of the study is the methodological recommendations on the use of Taxonomy UA XBRL IFRS, instructions for the revision of the Ukrainian IFRS taxonomy, specialized software products, legislative framework of Ukraine. The following methods were used: graphical (to visualize the results of the study), and grouping (to systematize the advantages and disadvantages of software that uses tax services to conduct e-audits)./Digital formats for the presentation of financial information were analyzed. They are the basis for the analysis and audit of the enterprise's activities. The structure and characteristics of the legal framework for the disclosure of financial information in electronic XBRL format in Ukraine were given. Comparative analysis of financial information in digital format XBRL and SAF-T UA were carried out.It has been determined that XBRL can be used as a basis for analyzing financial information in electronic format using special software, for example, to assess the financial condition, calculate indicators of financial stability, liquidity, solvency, business activity, enterprise profitability, etc. It has been proved that the electronic format of financial information SAF-T UA is used when conducting an electronic audit (e-audit) of taxpayers, and can also be used to calculate the tax burden (tax return, tax efficiency ratio) used by the State Tax Service of Ukraine for the purpose of control completeness of calculation and payment of relevant taxes and fees to the state budget.

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The Effect of eXtensible Business Reporting Language (XBRL) Adoption on Earnings Management: Empirical Evidence from an Emerging Country

Cited by 2 publications

References 15 publications

The influence of XBRL technology on the quality of financial reporting: exploring mediating variables in the Indian context

The influence of XBRL technology on the quality of financial reporting: exploring mediating variables in the Indian context

Presenting Financial Information in Digital Formats as a Base for Analysis and Audit of Business Activities of Enterprises

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