Kumar, Purnendu; Kumar, S. Sujeesh; Dilip, Archana - In: Journal of central banking theory and practice 8 (2019) 1, pp. 39-52
estimating the effectiveness of the adoption of the XBRL standard in the Indian banking sector. The effectiveness has been … factors, namely, ‘Effectiveness of the XBRL Data Submission’ and ‘Savings of Time and Cost’ have been considered mainly for … increased to a great extent with the adoption of the XBRL standard. Although the overall effectiveness of XBRL adoption has been …