'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 …

it plausible to be called social artifacts too. Extensible Business Reporting Language (XBRL) is one such technological …XBRL is a language for the electronic communication of business and financial data, which is revolutionizing business … reporting around the world. It provides major benefits in the preparation, analysis, and communication of business information …

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

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 …

Regulators around the world have mandated the use of eXtensible Business Reporting Language (XBRL) in financial … reporting with a goal of serving the public interest by improving the usability of financial data. This study examines the … different types of decisions regulators make when adopting XBRL. We further analyze the advantages and disadvantages of the …

This paper examines both Internet Financial Reporting (IFR) and Extensive Business Reporting Language (XBRL). It begins …