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

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 …

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

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

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 …

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 …

. For this purpose study adopted secondary sources of data and concludes that XBRL will change reporting paradigm in India … it is the reporting trend emerging around the world. This new tool removes almost all pitfalls of traditional format of … Business Reporting Language benefits both preparers and users in various ways such as in creation, analysis and disclosure of …

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