Social Sciences → Business, Management and Accounting → Management Information Systems
Financial Reporting and XBRL
This cluster of papers focuses on eXtensible Business Reporting Language (XBRL), a standardized language for the electronic communication of business and financial data. The papers cover topics such as the impact of XBRL adoption on transparency, data quality, information asymmetry, corporate governance, market efficiency, and the costs and benefits of XBRL adoption.
12.9K works worldwide32.9K citations
Financial ReportingTransparencyData QualityInformation AsymmetryCorporate GovernanceMarket ImpactAssuranceAdoptionStandardizationInformation Efficiency