Abstract

This study examines the implementation of eXtensible Business Reporting Language (XBRL) in the Indonesian capital market. Using a qualitative method and drawing on the institutional logics perspective, this study gathers the perspectives of regulators, preparers and users to conduct multiple-level analyses of the field and organisational-level logics of XBRL reporting practices. The findings contribute to providing a multi-level approach to analysing the dynamics of organisational responses towards a mandated XBRL filing requirement. Further, this study demonstrates the importance of logics synchronisation, bridging, and embedding mechanisms that influence XBRL filing, reporting practices, and the use and usability of XBRL reports.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.