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 …

of the taxonomy. The taxonomy can be regarded as a main cornerstone of each XBRL financial reporting submission. As …This study identifies upcoming trends for XBRL (Extensible Business Reporting Language). While most of the articles … taxonomy do not develop standards, laws and regulations newly, they only derive standardized reporting elements. The current …