Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid M. - In: International Journal of Managerial and Financial Accounting 1 (2008) 2, pp. 213-223
exchange regulators and for decision making and taxation purposes. This paper provides a macro analysis of the use of XBRL in … the USA and UK and highlights some directions for further research. It finds that the pace of XBRL adoption across … USA as compared to the UK. Moreover, XBRL seems to be widely used in the financial services sector as compared to others …