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https://www.um.edu.mt/library/oar/handle/123456789/27324| Title: | The impact of extensible business reporting language education and adoption on stock exchange development : a focus on Nigeria |
| Authors: | Faboyede, Olusola Samuel Mukoro, Oluku Dick Iyoha, Francis Odafen, Aiwanose Hannah |
| Keywords: | XBRL (Document markup language) Stock exchanges -- Nigeria Financial statements -- Standards Accounting -- Data processing Financial statements -- Computer programs |
| Issue Date: | 2017 |
| Publisher: | Ahmet Gökgöz |
| Citation: | Faboyede, O. S., Mukoro, O. D., Iyoha, F., & Odafen, A. H. (2017). The impact of extensible business reporting language education and adoption on stock exchange development : a focus on Nigeria. Journal of Accounting, Finance and Auditing Studies, 3(3), 14-30. |
| Abstract: | This study aimed at investigating the impact of the possible learning and adoption of Extensible Business Reporting Language (XBRL) in the Nigerian Stock Exchange. The data used for this study were gathered through the instruments of a questionnaire and secondary sources. One hundred and Fifty (150) copies of a questionnaire were administered, out of which one hundred and thirty-one (131) were collated for analysis. Kruskal-Wallis and descriptive statistical tools were used in testing these three hypotheses. Findings showed that environmental factors and problems in the Nigerian Stock exchange will affect the learning and implementation of XBRL in the Stock Exchange as well as the fact that certain infrastructure must be put in place before the implementation of XBRL. The study recommended that the Federal government should announce and compel the educational awareness and adoption of XBRL as a format for regulatory filing and financial reporting in the Nigerian Stock Exchange. |
| URI: | https://www.um.edu.mt/library/oar//handle/123456789/27324 |
| Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 3, Issue 3 Journal of Accounting, Finance and Auditing Studies, Volume 3, Issue 3 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| The_impact_of_extensible_business_reporting_language_education_and_adoption_2017.pdf | 379.13 kB | Adobe PDF | View/Open |
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