期刊名称：journal of accounting, finance and auditing studies
电子版ISSN：2149-0996
出版年度：2017
卷号：3
期号：3
页码：14-30
语种：
出版社：Ahmet GÖKGÖZ
摘要：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.
