Digitalization of Financial Reporting Through XBRL and the Cost of Equity
نویسندگان
چکیده
This study aims to explore the relation between pre and post adoption of Extensible Business Reporting Language (XBRL) cost equity capital in Indonesian-listed firms. The examines 59 listed companies for four years, including two years before (2014-2015) after (2016-2017) XBRL Indonesia. By comparing periods, multiple regression analysis results will provide valuable information related stakeholders Indonesia Stock Exchange (IDX). Furthermore, this paper impact control variables, such as firm’s size, leverage, vari-ability return, price-to-book ratio relationship (COE). show that is significant reducing large-sized firms are more likely enjoy greater reduction. contributes research area by providing evidence on COE have mixed various countries environments.
منابع مشابه
Implications of XBRL - financial reporting research opportunities
XBRL is a computer language add-on that facilitates the rendering of financial information. Its development has been accompanied by claims that XBRL will, among other things, lead to continuous reporting and eliminate financial reporting differences including differences between jurisdictional GAAP. These discussions have largely ignored the literature on voluntary disclosures and earnings mana...
متن کاملthe effect of vocabulary instruction through semantic mapping on learning and recall of efl learners
چکیده ندارد.
15 صفحه اولthe effect of functional/notional approach on the proficiency level of efl learners and its evaluation through functional test
in fact, this study focused on the following questions: 1. is there any difference between the effect of functional/notional approach and the structural approaches to language teaching on the proficiency test of efl learners? 2. can a rather innovative language test referred to as "functional test" ge devised so so to measure the proficiency test of efl learners, and thus be as much reliable an...
15 صفحه اولconstruction and validation of the translation teacher competency test and the scale of students’ perceptions of translation teachers
the major purpose of this study was to develop the translation teacher competency test (ttct) and examine its construct and predictive validity. the present study was conducted in two phases: a qualitative phase as well as a quantitative phase. in the first phase of the study, the author attempted to find out the major areas of competency required for an academic translation teacher. the second...
Discussion of “ Financial reporting frequency , information asymmetry , and the cost of equity ”
The MIT Faculty has made this article openly available. Please share how this access benefits you. Your story matters.
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: The Indonesian Acounting Review
سال: 2022
ISSN: ['2086-3802', '2302-822X']
DOI: https://doi.org/10.14414/tiar.v12i1.2576