Markelevich, Ariel J. - 2017
financial information to the SEC using a markup language called eXtensible Business Reporting Language (XBRL). The purpose of … benefits from using XBRL based data outweigh the costs associated with the creation of data and the use of the data. As part of … that discussion, some claimed that the XBRL filings are of low quality and are difficult to use. The purpose of this paper …