Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid M. - In: International Journal of Managerial and Financial Accounting 1 (2008) 2, pp. 213-223
eXtensible business reporting language (XBRL) is increasingly used for reporting to shareholders, filing with stock 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...
