Impact of XBRL reporting on the quality of financial reporting system in India

Ashoka, M. L. and Abhishek, N. (2018) Impact of XBRL reporting on the quality of financial reporting system in India. Review of Research, 8 (1). ISSN 2249-894X

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Abstract

XBRL is a very dynamic and modern financial reporting language which is being used around the world to communicate the results of operational and financial performance of the business organizations. It ensures accuracy, reliability, timeliness and decision usefulness to various stakeholders. The present paper focuses on the impact of XBRL reporting on the quality of financial reporting system in India and on the disclosure of both financial and non-financial information in single annual report. For this purpose study adopted both primary and secondary sources of data and for the analysis purpose it applied one-sample ttest and concludes that the XBRL Reporting positively impacts on the quality of financial reporting system in India and it also helps to communicate both financial and non-financial information under single financial report.

Item Type: Article
Uncontrolled Keywords: XBRL, Quality of financial reporting, non-financial disclosure
Subjects: G Commerce > Commerce
Divisions: Department of > Commerce
Depositing User: MUL SWAPNA user
Date Deposited: 10 Jul 2019 05:28
Last Modified: 10 Jul 2019 05:28
URI: http://eprints.uni-mysore.ac.in/id/eprint/5031

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