In this brief theoretical narrative, the author intends to present a thought piece which would suggest that study of eXtensible Business Reporting Language (XBRL) is not relevant to technological or financial domains alone. XBRL usage in the World of finance can easily bring out its impact on the society at large through its users in the finance and investment areas. XBRL is simply not a techno...

eXtensible Business Reporting Language (XBRL) presents opportunities for integrating the flow of financial information within communities of diverse organizations which can significantly enhance the effectiveness and efficiency of underlying business information supply chains. Using the organizing vision framework to examine the emergence of XBRL in the United Kingdom, we explore how institutio...

The XBRL (eXtensible Business Reporting Language) data interoperability standard has been adopted by regulators worldwide, improving the efficiency, accuracy, and reliability of financial reporting systems. But XBRL also aims to support analysis by standardizing terminology and format across platforms. While XBRL clearly stores financial statements formatting instructions, it may or may not be ...

The eXtensible Business Reporting Language (XBRL) was recently mandated in the USA as the standard for electronic financial reporting. Since June 2009, the US Securities and Exchange Commission (SEC) has required all listed companies to provide their financial reports in XBRL. Similarly, from 2011 all German companies will be mandated to use XBRL in the context of reporting to tax authorities. ...

eXtensible Business Reporting Language (XBRL) is an XML-based innovation which has the potential to play an important role in the production and consumption of financial information. In this paper, in-depth interviews are used to explore a range of issues surrounding the adoption of XBRL in Australia. Drivers that promote successful adoption of XBRL are discussed, together with inhibitors that ...

Ranked as one of top ten technologies for accounting and auditing professionals, eXtensible Business Reporting Language (XBRL) is a freely available, open, and global standard language for exchanging business financial information digitally. XBRL holds the greatest promise for building a global standard that is pledged to enhance the accuracy, reliability, efficiency, accessibility and availabi...

XBRL (eXtensible Business Reporting Language) facilitates the efficient processing/interpreting of corporate financial information by investors. This paper examines market reactions to financial statement filings in China in the period before and after the XBRL mandate in China to assess the extent to which XBRL may impact the processing of financial information. It finds that absolute price re...

This paper is about high level modeling of XBRL and some of the problems and opportunities it exposes. Recently, XBRL International, Inc. (XII), proposed six strategic initiatives which will set the course of XBRL development for the next few years. The first of the new initiatives is the Abstract Modeling Task Force. Its output will be a Unified Modeling Language (UML) abstract model of the XB...

As an open standard for electronic communication of business and financial data, XBRL has the potential of improving the efficiency of the business data supply chain. A number of jurisdictions have developed different XBRL taxonomies as their data standards. Semantic heterogeneity exists in these taxonomies, the corresponding instances, and the internal systems that store the original data. Con...

Extensible Business Reporting Language (XBRL) has developed rapidly since its birth as one of accounting information processing standards and the latest technology. The governmental departments (including finance, taxation, business and other institutions), listed companies, famous software companies, academic institutions and other professions are paying more and more attention to the research...