's eXtensible Business Reporting Language (XBRL) mandate as a natural experiment. To the extent that XBRL adoption reduces … XBRL adoption and investment inefficiency. In addition, we find that this reduction in investment inefficiency is more … following XBRL adoption, consistent with greater ex post efficiency and effectiveness of investments. Overall, the results …

were analyzed with the help of descriptive and t-t test and found that the XBRL financial reporting is most efficient than … which are readable by both human and machines. This can be done only through the digital form of the reporting system. One … of the available tools to report the corporate information which is readable by both machine and human is XBRL. The …

XBRL is a very dynamic and modern financial reporting language which is being used around the world to communicate the … and decision usefulness to various stakeholders. The present paper focuses on the impact of XBRL reporting on the quality … purpose it applied one-sample t-test and concludes that the XBRL Reporting positively impacts on the quality of the financial …

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 …

financial reporting technologies, voluntary XBRL filings in other jurisdictions and other voluntary disclosures such as … sustainability reporting and voluntary standardized business reporting in XBRL in jurisdictions where such reporting is not mandatory …The issue of determinants of voluntary XBRL adoption has drawn considerable attention from the academic community …

We propose a new measure of accounting reporting complexity (ARC) based on the count of accounting items (XBRL tags …

things that intermingle with the technological aspects into tools that give substantial benefits to society's use. XBRL is … one of the most prominent technology in this 21st-century era. While XBRL has been widely used by countries around the … world, however, the existence is still not viable. This thus contributes to research on the impact of XBRL in emerging …

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 …