XBRL usage: A Socio-economic perspective

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dc.contributor.author Pinsker, Robert
dc.contributor.author Gara, Stephen
dc.contributor.author Karim, Khondkar
dc.date.accessioned 2009-06-26T18:57:39Z
dc.date.available 2009-06-26T18:57:39Z
dc.date.issued 2005-10
dc.identifier.citation Review of Business Information Systems, vol. 9, no. 4, pp. 59-72, October, 2005 en_US
dc.identifier.uri http://hdl.handle.net/1850/10043
dc.description.abstract eXtensible Business Reporting Language (XBRL) represents a standard format for exchanging business information which is capable of narrowing the reporting gap between public companies, regulators, and interested members of society (i.e., banks, investors, etc.). Through the use of tags, XBRL provides a standard language for reporting both financial and nonfinancial information not previously seen in the reporting environment, across different software applications. As a result, interested stakeholders can gain access to public information much more quickly and transparently than ever before. The current paper reports the corporate and regulatory usage of XBRL, as well as its potential impacts on various stakeholders. The paper also discusses the potential significant cost savings resulting from XBRL usage. Evidence indicates that worldwide XBRL usage would result in significant efficiency and data access gains to capital market participants, as well as labor unions and regulators. en_US
dc.language.iso en_US en_US
dc.publisher Clute Institute for Academic Research en_US
dc.relation.ispartofseries vol. 9 en_US
dc.relation.ispartofseries no. 4 en_US
dc.title XBRL usage: A Socio-economic perspective en_US
dc.type Article en_US

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