-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL). Design …/methodology/approach – A disclosure checklist consisting of 54 financial and non-financial items in XBRL format is developed to examine the … that prepare, “clients” that use and regulators that monitor financial reporting disclosures in XBRL. …

Purpose –The paper aims to examine whether or not firms voluntarily filing in XBRL (eXtensible Business Reporting … Language) format enjoy a lower cost of capital. XBRL, or “interactive data” as the US Securities and Exchange Commission refers …. Design/methodology/approach –The authors investigate whether voluntary adoption of XBRL impacts cost of equity capital using …

relation between XBRL mandate and quality of financial information environment. Design/methodology/approach – Analyst forecast … nations play a significant role in influencing information quality change from XBRL mandate. Originality/value – This research … paper is the very first in assessing the role of national culture in realizing information quality improvement value of XBRL. …