The impact of data information quality of XBRL-based financial statements on nonprofessional investors' decision making

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1 Citation (Scopus)


XBRL has the ability to provide financial statements with improved data information quality (DIQ). Contextual and representational DIQ are relevant to perceptual and decision factors of nonprofessional investors when they interact with XBRL-based financial statements and make investment decisions. The author posits that XBRL-based financial statements with improved contextual and representational DIQ will positively influence nonprofessional investors' DIQ perceptions, resulting in better alignment with decision factors (i.e., uncertainty, heuristic, task, technology, and individual characteristics) to achieve better informed investment decisions. This research will use a web-based experiment to empirically test the proposed hypotheses. The results of this research are expected to contribute to the theoretical understanding of the links between XBRL enhanced DIQ, users' perceptions, decision factors, and investment outcome performance. Establishing whether there are links between XBRL and improved DIQ, and whether improved DIQ aligns with decision factors, will make a practical contribution by benefiting nonprofessional investors through better informed investment decisions.

Original languageEnglish
Publication statusPublished - 2013
Externally publishedYes
EventPacific Asia Conference on Information Systems 2013 - Jeju Island, Korea, South
Duration: 18 Jun 201322 Jun 2013
Conference number: 17th (Proceedings)


ConferencePacific Asia Conference on Information Systems 2013
Abbreviated titlePACIS 2013
Country/TerritoryKorea, South
CityJeju Island
Internet address


  • Data information quality
  • eXtensible business reporting language
  • Investment decision making
  • Nonprofessional investors
  • XBRL

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