The concept of highly integrated and IT-supported information supply chains, which can be summed up by the term Integrated Business Reporting, has increasingly moved into the foreground of research interest. Current discussions on the improvement of intra-enterprise and extra-enterprise...

Interactive data supports organizations to communicate effectively with their stakeholders and partners on the Internet and the World Wide Web. XBRL (eXtensible Business Reporting Language) is a key enabling technology for interactive data. XBRL links organizations and knowledge consumers in a...