مجلة الباحث
Volume 18, Numéro 1, Pages 583-598
2018-12-31
Xbrl As Process To Improve The Quality Of Information And Efficiency Of The Stock Market In North African Countries
Authors : Berberi Mohamed Amine . Benbouali Khadidja .
Abstract
This research aims to emphasize the role of the "Extended Business Report Language" (XBRL) in the electronic publication of accounting information and its contribution to the efficiency of the stock market in order to sensitize the institutions of North African countries to the need to introduce this new technology in the accounting disclosure process. And therefore improve the effectiveness of their financial reporting because transparency and integrity are the basis of trust in both the financial and nonfinancial communities. The efficiency and transparency of financial reporting on the North African stock market would allow the attraction of effective investment and the preservation of the prosperity of global markets. In order to achieve our goal, we conducted a field study to validate our plan. The questionnaire was distributed to certain professionals in the countries having worked with the language "XBRL" (South Africa, Malaysia, Jordan, Oman, Romania...). First, we intended to appreciate the close relationship between the "XBRL" language and the Quality of financial information. Then, in the second part, we wanted to understand the relationship between the "XBRL" language and the efficiency of the stock market
Keywords
XBRL ; Efficiency of the stock market, Quality of financial information
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