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INSTITUTIONAL ENTREPRENEURSHIP OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) IMPLEMENTATION AND ACCOUNTING CHANGE PROCESS: CASE OF QATAR STOCK EXCHANGE
(Accounting, 2022 , Master Thesis)
The main aim of this thesis is to investigate the conditions and processes by which the traditional financial reporting system was replaced by the eXtensible Business Reporting Language (XBRL). This thesis draws on a ...