XBRL, the eXtensible Business Reporting Language, is an open standards-based reporting system being built to … accommodate the electronic preparation and exchange of business reports around the world. XBRL is all about the electronic tagging …. While financial data is an obvious choice for electronic tagging, all data can be tagged. XBRL is an extension of XML, the …

structured electronic reporting, which requires detailed and specific requirements, for which rule-based accounting has …

reporting readability (readability), as an important linguistic attribute of corporate reporting, affects informational … the numerical attributes of corporate reporting, it is not yet adequately known whether or not the linguistic attributes … of corporate reporting affect informational efficiency. Thus, the purpose of this paper is to examine whether corporate …

We examine the impact of the Securities and Exchange Commission (SEC)'s XBRL (eXtensible Business Reporting Language …. Using annual and quarterly filing data from 2007 to 2014, we compare the reporting lags of XBRL reports to the lags of non-XBRL … reports in three separate filing categories as defined by the SEC. Our results show that by using XBRL the reporting lag is …

Financial statement reporting, motivated by errors in reporting financial instruments (derivatives, swaps, hedges) interpreted … others, to mention just a few. With the trend of things, evidence suggests that the financial reporting environment … caught in violation of financial accounting rules to reform their financial reporting policies through restatement. We arrive …