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-of-access, and cost-effectiveness of accessing...

Financial reports must provide the following: needed information for assessing the financial position and economical stamina of the institution, the performance and profitability, the quality of funding and consuming cash, and for assessing the quality of executing stewardship and legal duties....

This article describes the significant errors that have been most common in XBRL implementation, and it identifies the resources and strategies that CPAs can use to eliminate errors in XBRL submissions

As technology provides more efficient and effective methods for financial reporting, students are encouraged to gain experience using these innovations. The SEC and other global financial communities have mandated the use of XBRL (eXtensible Business Reporting Language) for certain public...