THE IMPACT OF EXTENSIBLE BUSINESS REPORTING LANGUAGE EDUCATION AND ADOPTION OF STOCK EXCHANGE DEVELOPMENT: A FOCUS ON NIGERIA

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dc.creatorFaboyede, Olusola Samuel, Mukoro, D. O., lyoha, F. O., Odafen, Aiwanose Hannah
dc.date2014
dc.date.accessioned2025-03-27T16:31:02Z
dc.descriptionThe growing need for widely available and easily accessible financial information in the financial markets has prompted the necessity for the knowledge and adoption of Extensible Business Reporting Language (XBRL) as the standard format for presenting financial reports across the globe. The impact of an efficient information distribution system like the Extensible Business Reporting Language (XBRL) could help protect creditors, make cross border relations more secure and support the competitiveness of financial markets This study aims 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 ofwhich one hundred and thirty-one (131) were collated for analysis. To achieve the objectives of this study, three hypotheses were formulated from the structure of research questions. Kruskal-Wallis and descriptive statistical tools were used in testing these hypotheses. Findings show 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. Based on these findings, the study recommends 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.
dc.formatapplication/pdf
dc.identifierhttp://eprints.covenantuniversity.edu.ng/3845/
dc.identifier.urihttps://repository.covenantuniversity.edu.ng/handle/123456789/32862
dc.languageen
dc.subjectHF5601 Accounting
dc.titleTHE IMPACT OF EXTENSIBLE BUSINESS REPORTING LANGUAGE EDUCATION AND ADOPTION OF STOCK EXCHANGE DEVELOPMENT: A FOCUS ON NIGERIA
dc.typeConference or Workshop Item

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