The business reporting standard XBRL offers the opportunity to easily extract and analyze a sufficient number of … monetary items out of single annual reports for statistical analysis purposes. Using XBRL 10-K reports filed with the SEC EDGAR … average, we find that for all monetary numbers that are contained in the examined XBRL reports, the first digit distribution …

The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and … accountants, academics, and auditors with a background in XBRL. We find that there is a significant positive impact of adopting … XBRL on improving information transparency and efficiency of Jordanian financial companies. XBRL reporting leads to better …

The EXtensible Business Reporting Language – XBRL appeared in the beginning of the 21st century and it represents one … introduction of electronic spreadsheets. However, although the XBRL standard is globally accepted, and it has been proved to be a …

The XBRL standard was adopted by the Reserve Bank of India (RBI) in the year 2008 as a standard by which the banks that … estimating the effectiveness of the adoption of the XBRL standard in the Indian banking sector. The effectiveness has been … factors, namely, ‘Effectiveness of the XBRL Data Submission’ and ‘Savings of Time and Cost’ have been considered mainly for …

Indizien für eine erhöhte Fehleranfälligkeit oder für aggressive Steuervermeidungsstrategien sind. Alle XBRL-Tags der E …

, we develop an automated content analysis technique to assess the bankruptcy risk of companies using XBRL tags. We develop …