How to cite this paper
Bani-Khalid, T., El-Dalabeeh, A & Al-Adamat, A. (2021). The effect of XBRL adoption on information symmetry in companies’ financial reports through knowledge management: Perceptions of employees of the Jordan securities commission.Accounting, 7(3), 629-634.
Refrences
Ahmi, A., & Nasir, M. H. M. (2019). Examining the trend of the research on eXtensible Business Reporting Language (XBRL): A bibliometric. International Journal of Innovation, Creativity and Change, 5(2), 11451167.
Alshbiel, S. O., & El-Dalabeeh, A. K. (2020). The mediating effect of organizational culture on the relationship between the lean accounting and sustainable competitive advantage in Jordan. International Journal of Scientific & Technology Research, 9(2), 2909-2916.
Arbi, K. A., Kausar, A. R., & Salim, I. (2017). Minimizing asymmetric information in online markets through knowledge management. International Journal of Management Excellence, 8(2), 924-931.
Awad, I. H. (2018). Evaluating the quality of IFRS information obtained from XBRL/IFRS taxonomy, with a case study (Doctoral dissertation, Tanta University).
Bai, Z., M. Sakaue, & Takeda, F. (2014). The impact of XBRL adoption on the information environment: Evidence from Japan. The Japanese Accounting Review, 4, 49-74.
Bergeron, B. (2003). Essentials of XBRL: Financial reporting in the 21st century. New Jersey: Wiley & Sons, Inc.
Blankespoor, E., Miller, B. P., & White, H. D. (2014). Initial evidence on the market impact of the XBRL mandate. Review of Accounting Studies, 19(4), 1468-1503.
Boučková, M. (2015). Management accounting and agency theory. Procedia Economics and Finance, 25, 5-13.
Chen, G., & Zhou, J. (2019). XBRL adoption and systematic information acquisition via EDGAR. Journal of Information Systems, 33(2), 23-43.
Choi, H., & Chiu, W. (2017). Influence of the perceived organizational support, job satisfaction, and career commitment on football referees' turnover intention. Journal of Physical Education and Sport, 17, 955-959.
Chong, D., Shi, H., Fu, L., Ji, H., & Yan, G. (2017). The impact of XBRL on information asymmetry: Evidence from loan contracting. Journal of Management Analytics, 4(2), 145-158.
Clarkson, G., Jacobsen, T. E. and Batcheller, A. L. (2007). Information asymmetry and information sharing. Government Information Quarterly, 24(4), 827-839.
Cohen, J. R., & Holder‐Webb, L. L. (2006). Rethinking the influence of agency theory in the accounting academy. Issues in Accounting Education, 21(1), 17-30.
Darroch, J. (2003). Developing a measure of knowledge management behaviours and practices. Journal of Knowledge Management, 7(5), 41-54.
Darroch, J. (2005). Knowledge management, innovation and firm performance. Journal of Knowledge Management, 9(3), 101-115.
Gao, M., & Huang, J. (2020). Informing the market: The effect of modern information technologies on information production. The Review of Financial Studies, 33(4), 1367-1411.
Gray, G. L., & Miller, D. W. (2009). XBRL: Solving real-world problems. International Journal of Disclosure and Governance, 6(3), 207-223.
Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM). European Business Review, 26(2), 106-121.
Hao, L., Zhang, J. H., & Fang, J. B. (2014). Does voluntary adoption of XBRL reduce cost of equity capital? International Journal of Accounting and Information Management, 22(2), 86-102.
Helm, S., Eggert, A., & Garnefeld, I. (2010). Modeling the Impact of Corporate Reputation on Customer Satisfaction and Loyalty Using Partial Least Squares. In V. Vinzi, W. Chin, J. Henseler & H. Wang (2010). Handbook of partial least squares: Concepts, methods, and applications. (pp. 515-534). Springer-Verlag Berlin Heidelberg.
Henseler, J., Ringle, C.M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135.
Hsieh, C. T., Lai, F., & Shi, W. (2006). Information orientation and its impacts on information asymmetry and e‐business adoption. Industrial Management & Data Systems, 106(6), 825-840.
Hussain, K., Konar, R., & Ali, F. (2016). Measuring service innovation performance through team culture and knowledge sharing behaviour in hotel services: a PLS approach. Procedia-Social and Behavioral Sciences, 224(15), 35-43.
Kumar, P., Kumar, S. S., & Dilip, A. (2019). Effectiveness of the adoption of the XBRL standard in the Indian banking sector. Journal of Central Banking Theory and Practice, 8(1), 39-52.
Kumar, S. A., & Kumar, T. A. (2011). Study the impact of requirements management characteristics in global software development projects: An ontology based approach. International Journal of Software Engineering & Applications, 2(4), 107-125.
Liu, C., Luo, X. R., & Wang, F. L. (2017). An empirical investigation on the impact of XBRL adoption on information asymmetry: Evidence from Europe. Decision Support Systems, 93, 42-50.
Matthews, L. M., Sarstedt, M., Hair, J. F., & Ringle, C. M. (2016). Identifying and treating unobserved heterogeneity with FIMIX-PLS. European Business Review, 28(2), 208-224.
Mosteanu, N. R., & Faccia, A. (2020). Digital systems and new challenges of financial management FinTech, XBRL, Blockchain and Cryptocurrencies. Quality-Access to Success, 21(174), 159-166.
Ode, E., & Ayavoo, R. (2020). The mediating role of knowledge application in the relationship between knowledge management practices and firm innovation. Journal of Innovation & Knowledge, 5(3), 210-218.
Tohang, V., Limijaya, A. and Chitrahadi, M. (2020). An analysis of the impact of XBRL filings towards information asymmetry in Indonesia. International Conference on Information Management and Technology (ICIMTech) (pp. 330-335). IEEE.
Troshani, I., & Doolin, B. (2007). Innovation diffusion: A stakeholder and social network view. European Journal of Innovation Management, 10(2), 176-200.
Wang, D., Chen, Y., & Xu, J. (2017). Knowledge management of web financial reporting in human-computer interactive perspective. EURASIA Journal of Mathematics, Science and Technology Education, 13(7), 3349-3373.
Wiseman, R. M., Cuevas‐Rodríguez, G., & Gomez‐Mejia, L. R. (2012). Towards a social theory of agency. Journal of Management Studies, 49(1), 202-222.
Yoon, H., Zo, H., & Ciganek, A. (2011). Does XBRL adoption reduce information asymmetry. Journal of Business Research, 64(2), 157-163.
Zamroni, M., & Aryani, Y. A. (2018). Initial effects of mandatory XBRL adoption across the Indonesia stock exchange's financial information environment. Jurnal Keuangan dan Perbankan, 22(2), 181-197.
Alshbiel, S. O., & El-Dalabeeh, A. K. (2020). The mediating effect of organizational culture on the relationship between the lean accounting and sustainable competitive advantage in Jordan. International Journal of Scientific & Technology Research, 9(2), 2909-2916.
Arbi, K. A., Kausar, A. R., & Salim, I. (2017). Minimizing asymmetric information in online markets through knowledge management. International Journal of Management Excellence, 8(2), 924-931.
Awad, I. H. (2018). Evaluating the quality of IFRS information obtained from XBRL/IFRS taxonomy, with a case study (Doctoral dissertation, Tanta University).
Bai, Z., M. Sakaue, & Takeda, F. (2014). The impact of XBRL adoption on the information environment: Evidence from Japan. The Japanese Accounting Review, 4, 49-74.
Bergeron, B. (2003). Essentials of XBRL: Financial reporting in the 21st century. New Jersey: Wiley & Sons, Inc.
Blankespoor, E., Miller, B. P., & White, H. D. (2014). Initial evidence on the market impact of the XBRL mandate. Review of Accounting Studies, 19(4), 1468-1503.
Boučková, M. (2015). Management accounting and agency theory. Procedia Economics and Finance, 25, 5-13.
Chen, G., & Zhou, J. (2019). XBRL adoption and systematic information acquisition via EDGAR. Journal of Information Systems, 33(2), 23-43.
Choi, H., & Chiu, W. (2017). Influence of the perceived organizational support, job satisfaction, and career commitment on football referees' turnover intention. Journal of Physical Education and Sport, 17, 955-959.
Chong, D., Shi, H., Fu, L., Ji, H., & Yan, G. (2017). The impact of XBRL on information asymmetry: Evidence from loan contracting. Journal of Management Analytics, 4(2), 145-158.
Clarkson, G., Jacobsen, T. E. and Batcheller, A. L. (2007). Information asymmetry and information sharing. Government Information Quarterly, 24(4), 827-839.
Cohen, J. R., & Holder‐Webb, L. L. (2006). Rethinking the influence of agency theory in the accounting academy. Issues in Accounting Education, 21(1), 17-30.
Darroch, J. (2003). Developing a measure of knowledge management behaviours and practices. Journal of Knowledge Management, 7(5), 41-54.
Darroch, J. (2005). Knowledge management, innovation and firm performance. Journal of Knowledge Management, 9(3), 101-115.
Gao, M., & Huang, J. (2020). Informing the market: The effect of modern information technologies on information production. The Review of Financial Studies, 33(4), 1367-1411.
Gray, G. L., & Miller, D. W. (2009). XBRL: Solving real-world problems. International Journal of Disclosure and Governance, 6(3), 207-223.
Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM). European Business Review, 26(2), 106-121.
Hao, L., Zhang, J. H., & Fang, J. B. (2014). Does voluntary adoption of XBRL reduce cost of equity capital? International Journal of Accounting and Information Management, 22(2), 86-102.
Helm, S., Eggert, A., & Garnefeld, I. (2010). Modeling the Impact of Corporate Reputation on Customer Satisfaction and Loyalty Using Partial Least Squares. In V. Vinzi, W. Chin, J. Henseler & H. Wang (2010). Handbook of partial least squares: Concepts, methods, and applications. (pp. 515-534). Springer-Verlag Berlin Heidelberg.
Henseler, J., Ringle, C.M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135.
Hsieh, C. T., Lai, F., & Shi, W. (2006). Information orientation and its impacts on information asymmetry and e‐business adoption. Industrial Management & Data Systems, 106(6), 825-840.
Hussain, K., Konar, R., & Ali, F. (2016). Measuring service innovation performance through team culture and knowledge sharing behaviour in hotel services: a PLS approach. Procedia-Social and Behavioral Sciences, 224(15), 35-43.
Kumar, P., Kumar, S. S., & Dilip, A. (2019). Effectiveness of the adoption of the XBRL standard in the Indian banking sector. Journal of Central Banking Theory and Practice, 8(1), 39-52.
Kumar, S. A., & Kumar, T. A. (2011). Study the impact of requirements management characteristics in global software development projects: An ontology based approach. International Journal of Software Engineering & Applications, 2(4), 107-125.
Liu, C., Luo, X. R., & Wang, F. L. (2017). An empirical investigation on the impact of XBRL adoption on information asymmetry: Evidence from Europe. Decision Support Systems, 93, 42-50.
Matthews, L. M., Sarstedt, M., Hair, J. F., & Ringle, C. M. (2016). Identifying and treating unobserved heterogeneity with FIMIX-PLS. European Business Review, 28(2), 208-224.
Mosteanu, N. R., & Faccia, A. (2020). Digital systems and new challenges of financial management FinTech, XBRL, Blockchain and Cryptocurrencies. Quality-Access to Success, 21(174), 159-166.
Ode, E., & Ayavoo, R. (2020). The mediating role of knowledge application in the relationship between knowledge management practices and firm innovation. Journal of Innovation & Knowledge, 5(3), 210-218.
Tohang, V., Limijaya, A. and Chitrahadi, M. (2020). An analysis of the impact of XBRL filings towards information asymmetry in Indonesia. International Conference on Information Management and Technology (ICIMTech) (pp. 330-335). IEEE.
Troshani, I., & Doolin, B. (2007). Innovation diffusion: A stakeholder and social network view. European Journal of Innovation Management, 10(2), 176-200.
Wang, D., Chen, Y., & Xu, J. (2017). Knowledge management of web financial reporting in human-computer interactive perspective. EURASIA Journal of Mathematics, Science and Technology Education, 13(7), 3349-3373.
Wiseman, R. M., Cuevas‐Rodríguez, G., & Gomez‐Mejia, L. R. (2012). Towards a social theory of agency. Journal of Management Studies, 49(1), 202-222.
Yoon, H., Zo, H., & Ciganek, A. (2011). Does XBRL adoption reduce information asymmetry. Journal of Business Research, 64(2), 157-163.
Zamroni, M., & Aryani, Y. A. (2018). Initial effects of mandatory XBRL adoption across the Indonesia stock exchange's financial information environment. Jurnal Keuangan dan Perbankan, 22(2), 181-197.