La Torre, Matteo; Valentinetti, Diego; Dumay, John; … - In: Journal of Intellectual Capital 19 (2018) 2, pp. 338-366
Purpose: The purpose of this paper is to examine the potential for eXtensible Business Reporting Language (XBRL) to go beyond static reporting. A taxonomy structure of information is developed for providing a knowledge base and insights for an XBRL taxonomy for integrated reporting (IR)....