Effect of the application of XBRL on the performance of the Qatar Bourse in the period 2016-2024

Abstract

    This study aims to analyze the impact of the quality of electronic financial disclosure, implemented through the eXtensible Business Reporting Language (XBRL), on the performance indicators of the Qatar Bourse from 2016 to 2024. The study adopted a descriptive-analytical approach to establish theoretical concepts and an econometric approach for the empirical analysis. The researcher used advanced statistical tools, including SPSS 23 and Excel, focusing on measures such as the Pearson correlation coefficient, simple and multiple regression analysis, and normality tests. The target variables included the general market index, the number of shares traded, trading volume (number of transactions), and the number of listed companies.