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Institutionalisation of XBRL in the USA and UK
Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid - In: International journal of managerial and financial accounting 1 (2008/09) 3, pp. 292-304
Persistent link: https://www.econbiz.de/10003863704
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Institutionalisation of XBRL in the USA and UK
Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 292-304
This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It finds that there are variations in the adoption of XBRL, primarily arising from institutional differences and support between the two countries. XBRL seems to have taken deeper...
Persistent link: https://www.econbiz.de/10008461129
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A 'macro' analysis of the use of XBRL
Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid M. - In: International Journal of Managerial and Financial Accounting 1 (2008) 2, pp. 213-223
eXtensible business reporting language (XBRL) is increasingly used for reporting to shareholders, filing with stock exchange regulators and for decision making and taxation purposes. This paper provides a macro analysis of the use of XBRL in the USA and UK and highlights some directions for...
Persistent link: https://www.econbiz.de/10008461130
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Institutionalisation of XBRL in the USA and UK
Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 292-304
This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It finds that there are variations in the adoption of XBRL, primarily arising from institutional differences and support between the two countries. XBRL seems to have taken deeper...
Persistent link: https://www.econbiz.de/10005048660
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A 'macro' analysis of the use of XBRL
Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid M. - In: International Journal of Managerial and Financial Accounting 1 (2008) 2, pp. 213-223
eXtensible business reporting language (XBRL) is increasingly used for reporting to shareholders, filing with stock exchange regulators and for decision making and taxation purposes. This paper provides a macro analysis of the use of XBRL in the USA and UK and highlights some directions for...
Persistent link: https://www.econbiz.de/10005751511
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The actual evaluation of school PFI bids for value for money in the UK public sector
Khadaroo, Iqbal - In: Critical perspectives on accounting : an international … 19 (2008) 8, pp. 1321-1345
Persistent link: https://www.econbiz.de/10003793236
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The valuation of risk transfer in UK school public private partnership contracts
Khadaroo, Iqbal - In: The British accounting review : the journal of the … 46 (2014) 2, pp. 154-165
Persistent link: https://www.econbiz.de/10010402054
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A changing market for PFI financing : evidence from the financiers
Demirag, Istemi; Khadaroo, Iqbal; Stapleton, Pamela - In: Accounting forum : advancing the interdisciplinary and … 39 (2015) 3, pp. 188-200
Persistent link: https://www.econbiz.de/10011383225
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Accountability and value for money in Private Finance Initiative contracts
Demirag, Istemi; Khadaroo, Iqbal - In: Financial accountability & management : in governments, … 24 (2008) 4, pp. 455-478
Persistent link: https://www.econbiz.de/10003782349
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The institutionalisation of public-private partnerships in the UK and the nation-state of California
Demirag, Istemi; Khadaroo, Iqbal; Clark, Woodrow - In: International Journal of Public Policy 4 (2009) 3/4, pp. 190-213
This paper explores, from an institutional theory framework, the causes of and responses to the institutionalisation processes of Public Private Partnership (PPP), as a new public management policy in the UK and the nation-state of California. It explores some of the problems of failing to...
Persistent link: https://www.econbiz.de/10010670276