Accounting Research Journal
XBRL and t he Qualit at ive Charact erist ics of Usef ul Financial Inf ormat ion
Jacqueline L Birt Kala Muthusamy Poonam Bir
Article information:
To cite this document:
Jacqueline L Birt Kala Muthusamy Poonam Bir , (2017)," XBRL and the Qualitative Characteristics of Useful Financial Information ", Accounting Research Journal, Vol. 30 Iss 1 pp.
-Permanent link t o t his document :
http://dx.doi.org/10.1108/ARJ-11-2014-0105 Downloaded on: 24 March 2017, At : 21: 09 (PT)
Ref erences: t his document cont ains ref erences t o 0 ot her document s. To copy t his document : permissions@emeraldinsight . com
The f ullt ext of t his document has been downloaded 36 t imes since 2017*
Users who downloaded this article also downloaded:
(2017),"Do Government Administered Financial Rewards Undermine Firms’ Internal Whistle-Blowing Systems? A Pitch", Accounting Research Journal, Vol. 30 Iss 1 pp. - http://dx.doi.org/10.1108/ARJ-07-2016-0087
(2017),"Regulatory Enforcement, Financial Reporting Quality and Investment Efficiency: A Pitch", Accounting Research Journal, Vol. 30 Iss 1 pp. - http://dx.doi.org/10.1108/ARJ-07-2016-0094
Access t o t his document was grant ed t hrough an Emerald subscript ion provided by emerald-srm: 602779 [ ]
For Authors
If you would like t o writ e f or t his, or any ot her Emerald publicat ion, t hen please use our Emerald f or Aut hors service inf ormat ion about how t o choose which publicat ion t o writ e f or and submission guidelines are available f or all. Please visit www. emeraldinsight . com/ aut hors f or more inf ormat ion.
About Emerald www.emeraldinsight.com
Emerald is a global publisher linking research and pract ice t o t he benef it of societ y. The company manages a port f olio of more t han 290 j ournals and over 2, 350 books and book series volumes, as well as providing an ext ensive range of online product s and addit ional cust omer resources and services.
Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation.
*Relat ed cont ent and download inf ormat ion correct at t ime of download.
XBRL and the Conceptual Framework
! " # $ # #
% & #
# # #' # $
( ! % )* +, - $ . )* ) % /
# &0- 120- 3 # 2 $"
&0- )* * )
# # # ! # # # # #
# %+ 3 # !
# %
2 # # # 4 5 $
4 5 672 # ! !
# ! 888 % 4 ! 9 #
# ! )* * % 0
# 6 7 # 2 672
# # # # 0
)**+, 7 # % )**) %
)
# ! &0- 20- " $ &0- 00- "
$ 0 &2 - )**: 00- )* ) % # !
&0- 20- " $ 0 %
+
2 %
)
# $ # # #
# # 4 %
)**; % 2 # # '
# ! ( #
)**; % #' # ! #
# ! # #
( # )**;, < )* ; %
! #
$ # %
# # ! $ !
)* ), 4 5 )* ), % % )* ; % '
! ! # #
% # # =
% )* , > % )* ) % #
" # # $ %
$ )**?, % % )* ; % 2 #'
! # $ % )**?, %
# # #
# #
! # # 4 % )**;, 0
6 # #$ )* ) %;& !
09 )* % #
%
;
# ! # #
# # # 4 % )**; %
+
@ < )* * % &
A-- # # 3 - 3 #
! )**:
# # )**8 @ < )* * % - # # !
# # AB
2 # ( - 9 @ . )**C 3 '
# ! '
9 @ . )**8 % & # # 3 . D
-B - - !
9 @ . )**8 % - # ( )* * 0 !
# %
& #
! # # $ #
% & ! !
$ # ! ! #
# 672
# # # $% 0 #
$ # " # #
E
0 0## - F00- G% )**8 H %
6 # # #
# 0 6 # #$ )* ),
;
% )**?, ( ! 5 # )* *, > % )* ) % 4 !
# # # # %
# ! ! #
# # &0-
120-3 # 2 $" ' ! # # # % 5 ! #
# # ! 672 # $% &
# # " # # ! %
# # # 0 # # #
% # !
# A- 0 7 # )* ) %
# 0 0
: % 0 ! #
0 7 )**H !
0 09 )* % ! !
# # % 7 # !
!
# # # #
% 4 # ! #$ ##
# # # " %
!
! # 672 # # %
- # # #
# % 0 !
:
! #
# 672
%
# # % 2 !
! # # # %
- # ! #$
# #
%
# # #
! # #
# % #
# 0
! # ( # # - ; )* ) %
6 # # #
" # $ $ #
# # 4 )**), 4 % )**;
( ! % )* ; % = 5 )**8
# ! #
# = 5 )**8 % 2
# # # #
?
! # #
# ( ! 5 # )* *, 6 $
/ )**8 % # #
# $ # # #
%
7 #
# $ 4 % )**;, % % )* ; % A
# ! ! # / #
)** , % % )* ; # !
$ # 672 4 5 # 7 %
)**8, % % )* ; % ! #
# ! " # $ # %
! # # ! '
# ' < %
)* % 2 ! # #
## # # # # #
# 5 % )* *, > % )* ) %
!
! # # # 5 % )* * %
! #
# " $ # ## %
H
! # #
! " # $ % 4 % )**; !
# # #'
# $ ! # %: !
# # # # ! # #$
# # 672 #
4 % )**; % # ! #
# $ # 4 %
)**;, 5 % )* *, 6 # )**H %
= % )* 4 % )**;
# # #
# ? # ## ! %
# 4 5 672 %
# #' !
! " # % # # # 4 % "
)**; # ! # # ! "
#' # % # # !
# # ##
# # %
:
4 % )**; 5 0 #
# ) $ ! # %
?
2 # ## # # ! # ! # #
# # #
# = % )* %
C
0 = % )**8 # ! # !
672 4 5 %
## # # !
= % )**8 % 6 $ /
)**8 # ! # # # ! #
# #
# # ! # $ % ( ! % )* +
# # #
# # # 672%
E ! # #
# # %
6 # ! ! # #
# # # ! 6 $ / )**8 ! #'
4 % )**; # !
6 $ / )**8 % 4 !
# # %
( ! % )* + # # !
# ! # %
$ # ! #
% & # ! # '
# ! # #
$% # #
# ## # %
8
2 4 % )**; #
! ! # #$
% 4 # ! ! #
# %
3. Theoretical framework and hypotheses development
% )**? # ! '
# ' ! # # #
% % ! # %
' # !
% )**? % # #
# # > )* ) %
% )**? > % )* ) ! #
# # %
! $ ! %
E # ! # ! #
$ # &0- )* * I3) %
4 ! # #
I ! 3 # # 2 #
! % 2
# # # !
&0- )* * I3; %H & #
H
# # # # +%)%
*
# #
&0-20- )**C % 3 # 2 $ #
$
% )**?, > % )* ) % % )**?
> % )* ) # ! ' !
# # # # ! %
0## ! # ## 3 # 2 $
! $ # " # &0- )* *
I3; % 2 # # $ # #
# ! # ! &0- )* * I3H %
# ! " # $ %
2 # ! 9 % )**: #
' ## % #
# '
! % # # 672%
J # #
# ! # ! < %
)* % # 4 % " )**; %
# # #
$ #' # ! %
# !
# # #
> % )* ) %
5 ! # # !
# > % )* ) %
# # !
# # # !
# $ < % )* # # ! #
# # % )**? %
# # !
! # $ #
# % #
K
! "
!
#$% &'
! "
A ' ! # # # # #
# # # # # &0- )* * I3 +* %
& # # ! , $
)
$ # &0- )* * %C .
# #
# 672 $ # ##
# % 2 #
# ! #
#$ !
# 2 #$ 5 )**;, 5
% )* * %
! ! # ##
## # #
## # )* ) % #
# ! # # #
# ## > % )* )
! # 7 # % )**: % 2
# !
# # ! !
&0-
20-% )**8 20-% # L $ # $ "
# # % #
K
!
" " !
#$% &'
C
& # ! # $
# &0- )* * %
+
# "
0## 3 # 2 $ # # ' !
# # #
# &0- )* * I3) % 2
# " # # #
#
! &0- )* * I3)* %
A # #
# $ # # ! #
# # "
# > % )* ) % 2 '
# ## # % &
# #
# #
# # %
)**?, ! % )**) % # %
& # # # #
# #
# # $
# % K
;
"
! #$% &
'
#
0## ! # " # # #
5 % 88H % &
- )* $ # # # # !
# % ! # # #
00- ;
- %
- 0 6 # #$ )* )
! % #
" # 0 6 # #$ )* ) %
# !
# % # #
# #$ @<
)* *, )* ) % A # # !
% 4 ! #
! # ! # #
# $ # # %
K
: !
! #$% &
'
$
$
%&
6 # ! #
$ # = % )**8, = % )* , 4
% )**;, 4 6 $ )**?, 6 $ / )**8 % 0
! ## #
! ! # 5#7 4 88? % .
# 2 # # %
/ # ! # ##
# ! $ # # #
$%
2 ! ! # " ! # $
# # # # # 5 )**:,
( ! % )* + % 6 # # #
! # $ # $
# 4 % )**; % 2 ! $
# $ $
# 4 % )**;, 6 $ / )**8 %
?
;%) #
# # #
' % # # #
# 672
# E # ! %8
# # ## # # *
- # # 3 A - % #
# ! '
# 5 # # %
& ! 672 # # #
# ! # "
# $% ! ! E
# # * # % !
# # #$ #
! # #
% ! # #
# %
8
672 # % #
672 # 4 % )**; % 672
# # = % )**8, 4 % )**; %
*
0 # # # ! 5#7 4 88? %
H
# #
# %
# # !
# # % $ # #
! # # ## # ## #
# % A ! #
# # #$ $ M # N
# ! - 3 %
# ! #
672 % - '
# # # #
' # ' # # 0 % & # 0
# ' # #
) % . ' ! #
# $ # # % &
# # # # # #
# ! # # *
** ! - )* % ' #
! % ' '
# ! $ # M N
M N = % )**8, 6 $ / )**8 %)- #
' ' # # ' %
& # # %
)
H # # " ! #
%
C
' # $ # #
# # #
%
$
'
"
"
0 # E # ! # !
# ! # #
&0- )* * % # ) +
H $ # %+ 4 ;
- )* # # ! #
# # * ** ! %
# # * ** !
;%
# "
# # # " E # #
$ # # # !
% 0 # ! #
## # # %
-0 )* !
! # %
+
# ! %
E !
%
8
# # $
# % )* %
2 # # # $ # 3
! # # ! ! #
0 # # # 3 %
)* , / . 888 % = % )**8 4 % )**;
! # ! "
# ! ! %
" # # # !
! % # ! # %
$ $ '
0 ! !
J # 5 % !
# # % ,
= + +
(' )
= + +
(' )
= + +
(' )
)* = + +
(' $)
! %
"
* 6 # " # ! #
! #
$ 672 #
# H $ # %
* ! " 6 # " #
! #
$
672 # # H
$ # %
* # "
$* #
6 # " # ! # #
# $
672 # # *
** # %
6 # " # !
#
# $ #
672 #
)
! K
"
0 ! # #
*
%
# "
+ 0 ! # #
* %
, 0 # "
$ ! ) + ; #
O 8 ); ): +* + +? P+? %
- %& 0 ! # #
# 1 ## #
$ # * %
. 0 ! # #
0 # 9 *
%
% 0 ! # #
3 #$ * %
/ 6 # " !
# #
* **%
# H $ # %
))
0
0 1 #
6 0 # # # 8C # # !
# # ! % J ! # 672
# # # %
# $ # # L %;
2 3.% 4 4, % % %5
0 6 "
6 # ! #
# # # " % &
# ! # # #
672 # % ! # ! # :%C8 H
:%: H 672% A #
:%8; :%H+ # ! % # #
:%)H ;%8? #
# ! % 3 # !
# # ! # ? %?+ **
# 672 # :?% ) ** % #
# 672 # %
;
! #
672 # % & # #
$ # % J! H*Q 3
#
)+
:%+ 3 #
) # # 6 #
-$ # 0 # ! % - $ #
# ! !
# # ! - )* % 6 - $
# # # %
0 # # # $ # !
# % 6 ! #
# % # ! #
! ! # # % 2
! # ! #
! # :: # %
# ## ! #
# 5 8H; %:0 #
! ! # ! # %?
# # ! ! #
# #
! # )+ # +* # + # # ! %
- ' ! - $ # %
! ) +% . ! # !
:
5 8H; # ! # #
# $ # $ %
?
0## 2 )**: # # # ! #
*%C ! # %
);
# # # % &
! # #
:: # # C* # %
2 3.% 4 4, % % %5
0 $ ,376,
+ # #
672 ! # R )%+H R *%*) R +% O*%*
# R +%) O*%* % # #
# # ! R %?+ P*% % # #
! # R )%* R *%*: %
2 3.% 4 4, % % %5
0 0 '
) + ;% 5
! # $ #
# # ! % #
#
! $ # # #
% ! 5 ! # ( )
+%*? O *%* 6 ) *% )% #
# # ! #
):
$ # # # % H
2 # ! # # ! #
5 K( )+%+ O *%* # "
# #' ! = % )**8 %
/ $ # # 0##
2 # $ # # ! #
! ! # %
5 ) %
) # #
# $
# # # % 0 #
; 5 ) ! # ( )+%*C O
*%* % C ! # ! #
# $ #
# % 8 3 ! $ #
# # # %)*
&
# # ## # $ #
! #
%
H
# % )**? > % )* )
# # ' ! # # # ! # #
! # 3 # 2 $%H 4 %
C
6 ) 5 ) *%*8)%
8
# # # #
" # $ 7 # % )**: , 2 #$ 5 )**;, > %
)* ) % 3 # 2 $'
)*
# # $ #
%
)?
& + + #
$ ## # ! % ; 5 +
# ! # # 3 (R
+%+; R O*%* %) # $
# $ #
# # % ! #
! $ #
% )**?, 5 % )* *, > % )* ) %
# % )**?, 2 #$
5 )**;, > % )* ), < % )* # #
# #
% 2 # ! !
# # # # %
2 3.% 4 4, % $ % %5
# # #
! !
% & # #
% 4 # ! ! #
# $ #
E # ! 3 # 2 $ 2 # %
2 3.% 4 4, % 0 % %5
)
6 ) 5 ) *%*H)%
)H
5.6 Ease of use and user friendliness of XBRL
& ## # # !
> % )* ) %
6 # $ H $ #
# # % A
# Q # # ! ! #
! 9 R )%?* O*%* % #
! # $
# # % . ! # #
:Q ! # # %
6 # $
# # %
A ! #
Q # # ! 9 R )%C: O*%* % !
! # #
# 672 # %
:%H - !
& # #
% 2 ! # J -%
A #
J 5 # # %
# # Q # # ! % - # !
)C
, $ # #
) +% 0 #
Q # # ! # %
J! ! 4 ) +
# I ! 3 # # 3 # 2 $ 2 #
# ! # # #
%
# # 3 # 2 $'
8 #
9
E # !
#
# # $ # #
% #
3 # 2 $ 2 # # I !
3 # # A 2 # & % % ! #
# % ! # # # !
# %
# ! # #
# # %
# !
7 # % )**), = % )**8 % # # !
)8
# # # #
% % )**? > % )* )
# # # E # ! #
# ' !
# # # # %
!
# # ' ! # # # 3 #
2 $ 2 # # ! #
# # % 0 !
# ! # # !
# $ # # %
! # # $ #
# $% &
# ! # # # 672 # %
3 # 2 $ 2 # ! # #$
% !
# # ! !
! # ! %
# ! % 2
# # ! %
- ! # # !
+*
# # # 4 % )**;, = % )* , # #
# ! # $ 6 $ / )**8 ,
# ! = % )**8 % !
# E # ! #
! %
# # # !
%
& 0 # # #
% ! # # # !
! #
# % #
! #
% 4 ! #
! 0 % & $
0 #
! % ! #$
# % & # #
! ! ## # %
E # ! % 2 # !
# ! # # " !
# # # $ %
- # # # # ! #
! % - #
+
# 5 # # % 0
# # ! - 3
! # #
%
# #
! #
% #
# ! # % J
# 2 # # #
# ! #$ % 7
! ! #
!
# $ % 0 #
!
# 0
%
# # % 2
# # ! #
! # % - #
#
# # 4 5 % # # # "
! # # !
# ! #
+)
! # %))2 # # #
# ! # % # #
# ! #
# ! # %
,,.
( ::;)9
7
"
:9 ( :
)9
*<<===
"
<
<
<
:0< ;</
=
>:?@:$>#7'1
:?>: @:;
,,.
( :
)9
7
"
:9 ( :
)9
*<<===
"
<,"
@
@,,. </
@
& @ A
B8
,
9 ,
9 , ( :: )9C
*
=
C9
!
"
# $
$ %
&
6
3 89
80@ ::
,
9 '
1
9 ' ( :
)9
C-D ,
=
C9
!
"
$ !
&
6
9
; @ :B
0 5% 7 # % )* ) S ! # S
* + ,- !> % + % C+
8*%
0
0% B%
.
% B% 0% )**8 S&
# !
#
K 0
! !
$
S
*
%
.
> %? . %+
% )?) )H)%
0 >% (%3% 6 (% % - % -% )* ) S #
' ! # ! # $ K & #
S * + ,- !
> % + %) )*%
))
& # ' ! # # !
! %
++
0 4% ( B% 5% / %7% 888 S3
S + / ( !> % + . % + %); ):H%
0 = ! % )* ) J 6 K A J
-- 2 2 # . ! %
09 -% % 7% )* S- 0 K>
$ # # #
S + - $ " > % *
% ? ; %
+;
09E
&%
2
5%
8H:
0
&
'
!
(
%
%
$& )
*+
= 9 , , 9
= 9 # %
4
9
. ( ::8)9
C
* ,
=
C9
"
,
$ $ (
$
$&
6
9
;?@
8
= 9 , ,
4
9
. ( :
)9 C4
* ,
C9
(
!
"
# $
$ %
6
9
@
$
" 9
'
7
9 4 ( :: )9 C
=
" "
*
+
9
9
C9
(
-
"
,
&
6
8 3
9
8 @ ;
9 6
1
9 E ( :: )9 C
= "@
"
"
* ,
=
C9
(
$ % '
&
6
0 3
9
00@ B?
9 F
.
9 + ( :
)9 C/
C
$ %
"
6
$ 3
9
$0@ 8?
G9 F %
3
- + ( ::B)9 C4
.%#H
%
* ,
A
C9
.
!
$&
6
3
&
8@0:
G9 F % 9
3
- + ( ::;)9 C,
@
* 4
!
4
#
C9
"
!
6
3
9
$;@?B
9 ' 9 %
9 ' 9 .
9
1
6
9 '
, ( :: )9 C
:::
&
"
@
DC
"
!
&
6
89
80@ B
+:
#
9 1 9 #
9
1
9 # ( :
)9 C4
I
* ,
,
@
#
C9
,
$ % '
&
6
3
9
0 @ B
#
9
6
( ;;B)9 C,
C9
'
% '
&
6
? 3
9
:?@
B
9 /
( ;B;)9 C1
9
9
@
C9
)! -
&
6
9
;@
;
9 /
( ;; )9 C!
*
9
"
C9
!
"
)
*)
&
6
B9
$?0@$B?
"
9
9 #
9 , 9 + @, #
9 F F
9
9 3
9 1 ( ::0)9C /
.%#H
* ,
A
C9
"
!
&
6
;
3
9
; @
:
"
9
+
9 +
( :: )9 C4
*
'
C9
!
"
$ !
&
6
9
$?@?$
"
9
+
9 +
'
9 4 F ( :: )9 C/
= "
* -
=
C9
(
!
"
# $
$ %
&
6
3
9
@
"
9
+
9 +
9 , ( :: )9 C4
C9
"
$
/
/
&
6
3
$@09
? @ ;$
9
9 +
9 , -
= 9 , , ( :: )9 - "@
"
*
9
!
"
$ !
&
6
$9
B0@ :
+?
9 4 #
9
9 ,
'
9
( ::;)9
* 4
=
9
.
.
9
@8;
%
9 F 9 1
9 F
.
9
' ( : $)9 C
D %
@
C9
"
%
9 6
8?9
:;;J
:0
%
9
E
F
"
9 1
( ::$)9 C#
"
"
C9
$
0
&
6
B 3
$9
B:@;8
%
K L
( : :)9 ,
*
"
.
"
B9 :
9
*<<===
<1 "
< = !,
<,
>
@
=<M/
%<,
%
K L
( : $)9 -
D
3
"
:9 : $9
*<<
*<<===
<!.<
<
<+
@
@
<
<,
@
@- "@
%
"
@
@
/,. 9 K ,.
( ::B)9 F
=
.
"
:9 ( :
)9
*<<===
"
<@
I
<
>
>
>
">
>
>
( ::B)
/
9 F
'
9 F ( ::$)9 C4
H
H A
I
C9
(
$ % '
&
6
?; 3
9
88?@8B8
+
9
( : $)
9
=
3
"
:9 ( : $)9
*<<===
<3 = @
'
<#
<#
@
<
< :
@
@
@'
@
@-
@4
@/
&
+H
+
9 % E 9
=
9 /
4
9 . ( ::;)9 C
* !
9
C9
(
!
"
# $
$ %
&
6
;9
$0@;B
+
9 % E 9
=
9 /
4
9 . ( :
) C/
&
* %&
C9
(
$ % '
&
6
$ 9
B8@ ;;
+
9 +
'
9
- ( ::;)9 C
*
=
"
C9
!
"
#
1 '
&
6
8 3
9
:?@
9 3 ( :: )9 C,
* #
DC9
$
2
B$ 3
9
8 @8
9 4 .
'
9 . ( :
)9 C,
&"
C9
.
& .
,3
$
9 -
1
3
"
4
9 /
9 E
9 F F
'
9
, ( ::$)9 C
@
C9
(
$ % '
&
6
?; 3
9
8B?@?:
9 /
1
' ( ::8)9 C4
&
H
C9
"
$&
$ 4
&
6
3
9
8?@ ;
9 E ,
9 F / / ( ;; )9 C4
" =
" =
"
C9
$
&
6
3
9
@ $?
,.
( : :)9
.
$
*
/
.
+C
F
9
9
'
9 ' / ( : :)9 C4
* ,
=
C9
% '
!
&
6
$ 3
9
@ $
F
9
9 '
9 ' /
1
9
( :
)9 C
9
%&
1 /D 4
C9
"
!
6
? 3
9
0@$;
F
9
%
9 F N ( :: )9C#
G
9
=
"
"
C9
$
0
&
6
0 3
9
:;@
E
9 '
3
9
( : :)9 C
H
C9
"
)
$
$&
6
8 3 $9
B@$$
9 # 9
9
9 . 9 #
9 /
9 + 7
4
9
( : $)9 C4
1
#
C9
#
9 6
0;9
$ J
$;
9 + ,
'
9 ' F ( ::0) C#
* ,
A
C9
$
&
6
9
@
0
9 , ( ;;;)9 C4
%
C9
(
,
$
% '
&
6
B 3
9
B;@ :
'
9
, 9 '
9
.
9 ' . ( ;;?)9
C
H
I
C9
"
$ %
&
6
09
@ $
'
9
+
/ ( ::$) C%&
"
"
* 4
@
@
C9
!
"
&
6
; 3
9
8:@B
+8
'
9
( ::;)9 C4
" A
C9 1
,
%
,
'
9 .
/
9#,9 @ B
'
9
9 '
9 E 9
9 ,
1
9 E
( : :)9 C6
G
"
= *
O
O
P
DC9
(
!
"
# $
$ %
&
6
:9
?@0$
'
9
.
9 F
'
;;8 C4
&
@
C9
.
$
%
&
6
3
9
;@ 0
'
9
9 .
9 '
.
!
: :9
C
5'
& 3
3
C9 E
-%
'
9 F
( ;?$)9 CQ
"I
* ,
"
C9
"
$ %
&
6
3
9
BB@ ;B
1
9 ' 9 /
9 # ,9 +
"
9
( ::;)9
C
C9
!
"
#
1 '
&
6
8 3
9
$@ $:
1
9
( ::$)9 C4
"
* ,
C9
"
,
&
6
0 3
@ 9
0@ ?
1
9
( ::B)9 C,
&
&
&
C9
(
!
"
# $
$ %
&
6
B 3
$9
B @;8
;*
1
9
9
-
9 1 ( ::;)9 C3
H
@
"
@
C9
!
"
#
1 '
&
6
89 3
9
$ @ 8
1
9
1
' , ( ::B)9 C,
C9
$
0
&
6
9 3
9
0 @ 8B
1
9 F 4 9
9
- ( :: )9 C,
A
C9
(
5
"
&
6
: 3
09
B@
$
1 =
9
/ 9
, ( ::?)9 C'
G
=
C9
-&
8@
=
9 , , 9 .
9 '
,"
9 ' .
( :
)9 C#
"
C9
+
% '
%
&
6
3
9
;@ 0$
9 . 9 /
9 L9
E G
9 ' ( ::;)9 C
*
C9
!
"
#
1 '
&
6
8 3
$9
00@ 8;
="
9 3 9 ,
9 ,
, ( ::0)9 C,
&
= "
C9
!
"
$ !
6
8 3
9
@
0
="
9 3 9
, ( : :)9 C%&
C9
"
$ %
9
6
3
9
;:@ :B
;
.%# ( : :)9 /
* =
=
H
D
'
$ ( :
)9
*<<===<
<
<&" <=
@ @
Steenkamp, L.P. and Nel, G.F. (2012),"The adoption of XBRL in South Africa: an empirical study", The Electronic Library, Vol. 30 No. 3 pp. 409 - 425.
;)
4
9 9
( ::?)9 C
* ,
=
=C9
,
"
!
'
&
6
: 3
9
?8@ ::
6
9
' ( :
)9 C / .
&
* 4
C9
!
"
$ !
&
6
9
8 @
B:
6
9 6 E 9
.
9
1 ( :: )9 C%&
"
"
@
"
*
C9
!
$
% '
6
8 3
9
$ @0;
6
9 ' , 9 #
9
L
E
9 F 1 ( :
)9
C#
A
C9
"
!
6
8 3
9
00@ 8?
-
9 , ( :: )9 %
A
% '
&
6
009
8 @ ?;
-
9 , ( :: )9 C4
=
C9
&
6
; 3
9
;@
-
9
( ;B:)9 C,
@
&
C9
,
&
6
$B 3
$9
B ?@B B
-
9 .
3
9 . ( ;;;) C
* %&
C9
(
"
/
$
6
; 3
9
: @
0
( :
)9
"
.
"
89
( :
)9
*<<=== &"
<+
.
L
9
9 N 9
#
9 , 1 ( :
)9 C
DC9
"
%
&
6
8$ 3
&
0?@ 8
;+
L
9
-
9 L ( ::;)9 C.
A
"
G
C9
!
"
)
$
&
6
$ 3
9
?@
;
!
"
# $ $ %$ & '
($ # $ $ %$ & '
!
) $ #
*$ #
+ ,
($ + ,
, - . !/ !/ !
0 * 1
2 3 / /
4 , / / !
$ , /! /
! $3 # , $5 5$ 3 $ $5
5 $ / $3 # , $5 6 5$ $5
$ / 7 $ 6 $ $ 3 $5
3 8 # , $ ,/
7 3 5 5$ $% 7 6 3 $5
3 8 $ 3 $ 9 & : " # # $ % 7 6
3 $5 # ,8 $ 3 $ 9 & : $ % ;
7 6 3 $5 $ , $ 3 $ 9 & /
& ' (
) $ * # # $ % ' $ % + , #
- .
(
/
"# 0 % %
2 3 /
4 , / <<< /
$ , / !<<< / <<< /
=029 / << / <<< / <<< /
/ < / / < / /
> / / / !< / / /
?$ & +' / !< / / / / << / /
) $ # / / / / / << / / !< /
+ , / / / / / << / / / << /
, / !<<< / / / << / / / / / /
2 3 /
4 , / <<< /
$ , / !<<< / <<< /
=029 / <<
/ <
/ <<< /
/ <<< / <
/
/ /
> / ! / / !< / / /
?$ & +'
) $ # / / / / / / / /
/ << / <<
/ /
/
/ !< /
+ , / / / / / << / / / << /
, / !<<< / / / << / / / / / /
! <<<8 <<8 < * $ 5 @8 @ @ 3 8 3 ,/
1
* % # $ 2 0 ++ #
+ " # + "
) $ + " + " 3
2 3 / / / !<<
4 , / / ! / <<<
$ , /! / / <<<
! <<<8 <<8 < * $ 5 @8 @ @ 3 8 3 ,/
7 3 5 5$ $% 6 3 $5 3 8 $ 3
$ 9 & :" # # $ % 6 3 $5 # ,8 $ 3
$ 9 & : $ % 6 3 $5 $ , $ 3 $ 9 &
/
" 4 # + + 56 78 " # # $ % 56&7 # $ % 5617
# =β +β XBRL report + ∑ !"#!$β controls, +ε
# & % & '() & *+ +), =β +β XBRL report + ∑ !"#!$ β controls, +ε
# 1 -./0 ' *+ +), =β +β XBRL report + ∑ !"#!$ β controls, +ε
#
5 7
9
# &
5* # # $ %7
9
# 1
5' $ %7
9
) $ ' :3 ' :3 ' :3
=029 / / <<< / / <<< / / <<<
/ /! < / / < / / <<
> / ! / / / /! / <
?$ & +'
/ / < /! / < / / !
) $
#
/ / / / / /
+ , / / ! / / / /
, / / <<< / / << / / !
9$ & $$ / /! /
# $ 2 / / / !
! <<<8 <<8 < * $ 5 @8 @ @ 3 8 3 ,/
7 3 5 5$ $% 6 3 $5 3 8 $ 3
$ 9 & :" # # $ % 6 3 $5 # ,8 $ 3 $
9 & : $ % 6 3 $5 $ , $ 3 $ 9 & :
5 3 =029 5$ 5 $ 8 $ % : + $
$ $5 6 8 & 3 # 8 8 8 5$ 8 8 $ " 8
3 ,: + # 5 8 $ % : 2 . ( 5
$ # $ $ %$ & ' $# $ 5 8 $ % : "#
5 $ # $ A 8 $ % : 0 % 5
$5 & $# 8 $ % : % 6 5 , $
$ $ 5$ 8 ' % $ /