This study investigates the usefulness of eXtensible Business Reporting Language (XBRL) corporate filings to conduct a … basic investment task: ratio analysis. Proponents of XBRL have long argued that its use will increase the timeliness, ease …, was chosen to test XBRL's ability to provide access to financial data quickly, efficiently, and interactively …

This paper uses the classification of accounting systems as a guide to explore the impact of new International … Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to … group of classification of accounting systems was weakly confirmed. It had been found that the impact of these changes on …