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A cross-cultural investigation of XBRL Mandate

Sat, April 26, 11:15am to 12:30pm, Hilton Salt Lake City Center, TBA

Abstract

XBRL (eXtensible Business Reporting Language)is being widely adopted globally as a data standard for financial reporting, we know nothing about the effect of different cultural contexts on XBRL value realization. This study will examine the role of culture differences in influencing XBRL value realization. The aim of the research is to provide a better understanding of the value realization of XBRL adoption across nations.

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