Kumar, Purnendu; Kumar, S. Sujeesh; Dilip, Archana - In: Journal of central banking theory and practice 8 (2019) 1, pp. 39-52
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 …