The Extent of Using the Extensible Business Reporting Language (XBRL) in the Industrial Companies Listed in Amman Stock Exchange
摘要
The purpose of this research is to evaluate the utilization of Extensible Business Reporting Language (XBRL) among industrial companies that are listed in Amman Stock Exchange. The study population consisted of 33 companies. In order to accomplish this objective, the researcher distributed electronic questionnaires to individuals working in the financial and accounting departments. A total of 111 responses were received. Various statistical methods available in the SPSS program were employed for data analysis. The study yielded significant findings, indicating a widespread adoption of XBRL. This demonstrates its effectiveness in facilitating timely updates of information, as well as its ability to detect errors and prevent data redundancy. In terms of recommendations, the study proposes that the management of the Amman Stock Exchange should organize workshops and training sessions for employees in the financial and accounting departments of listed industrial companies. This would help increase awareness and understanding of XBRL usage. Furthermore, the study emphasizes the importance of adhering to XBRL implementation in these companies, as it would enhance the reliability of data and instill confidence among users of financial information.