عنوان مقاله [English]
Motivated by the benefits of XBRL (Extensible Business Reporting Language) and growing interest in modern financial reporting technologies among developing countries, this study examined the potential for implementing online financial reporting using extensible Business Reporting Language (XBRL) in Tehran Stock Exchange. This research intended to evaluate knowledge level of Iranian companies in using current technical framework, exerts force required for implementing XBRL and assessing knowledge level of domestic professionals for developing XBRL standards applying in companies’ financial reporting process.
This paper reviewed prior XBRL survey research as of September 2008 to create a new XBRL survey questionnaire for TSE listed companies participating in this study.
Also, interviews with directors and professionals of capital market were conducted using Semi-Delphi method.
The results of this research suggested that there is a high level of desire among listed companies in TSE for involving in XBRL training. Also, capital market professionals say that there are sufficient experts for supporting XBRL adaptation