The impact of XBRL adoption in PR China

Authors:
Chunhui Liu;Xin (Robert) Luo;Choon Ling Sia;Grace O'farrell;Hock Hai Teo
Affiliations:
University of Winnipeg, Canada;The University of New Mexico, USA;City University of Hong Kong, China;University of Winnipeg, Canada;National University of Singapore, Singapore
Venue:
Decision Support Systems
Year:
2014

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Abstract

EXtensible Business Reporting Language (XBRL) is expected to develop into the global data standard for business financial reporting with the potential to change the way that decisions are made. Thus, understanding its value realization in the proper business context is a vitally important issue. This study examines the impact of initial mandatory adoption of XBRL on organizations' cost of capital and transaction costs in PR China. As transaction cost theory predicts, the uncertainty related to the unproven technology increases transaction costs and the cost of capital during the early adoption period. Implications have immediate benefits for regulators, filing organizations, information consumers, the accounting profession, and other stakeholders.