Bartolacci, Francesca; Caputo, Andrea; Fradeani, Andrea; … - In: Meditari Accountancy Research 29 (2020) 5, pp. 1113-1145
Purpose This paper aims to extend the knowledge of eXtensible Business Reporting Language (XBRL) to synthesize what 20 years of accounting and business literature on XBRL suggests about the effective improvement from its implementation in financial reporting. Design/methodology/approach A...
