Alkayed, Hani; Zighan, Saad; Qabajeh, Majed; … - In: Cogent Business & Management 10 (2023) 3, pp. 1-17
The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including accountants, academics, and auditors with a background in XBRL....
