of the financial reporting system in India and on the disclosure of both financial and non-financial information in the … reporting system in India and it also helps to communicate both financial and non-financial information under a single financial …XBRL is a very dynamic and modern financial reporting language which is being used around the world to communicate the …

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

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

which are readable by both human and machines. This can be done only through the digital form of the reporting system. One … were analyzed with the help of descriptive and t-t test and found that the XBRL financial reporting is most efficient than … traditional reporting and gives wider benefits to all classes of stakeholders …

In 2009, the SEC mandated that financial statements be filed using eXtensible Business Reporting Language (XBRL). The …

Financial reporting technologies can significantly affect how firms construct and disseminate quantitative and … qualitative disclosures. Leveraging the opportunity created by the eXtensible Business Reporting Language (XBRL) mandate in the …

's eXtensible Business Reporting Language (XBRL) mandate as a natural experiment. To the extent that XBRL adoption reduces …

The U.S. Securities and Exchange Commission (SEC) mandated the adoption of eXtensible Business Reporting Language (XBRL … XBRL reporting on reducing expected crash risk. Our empirical results are robust to a variety of sensitivity checks …

financial information to the SEC using a markup language called eXtensible Business Reporting Language (XBRL). The purpose of …

Business Reporting Language) is a natural experiment that allows us to investigate a number of interesting questions on …