taxonomies, errors and warning in the instance document, and reporting lag, whereas financial expertise is negatively associated … 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 …

This study identifies upcoming trends for XBRL (Extensible Business Reporting Language). While most of the articles … of the taxonomy. The taxonomy can be regarded as a main cornerstone of each XBRL financial reporting submission. As … taxonomy do not develop standards, laws and regulations newly, they only derive standardized reporting elements. The current …

One key finding from the first year of implementing eXtensible Business Reporting Language is that getting it right is …