The XML Business Reporting Language (XBRL) is a standard for business and financial information reporting. It is based on XML so instance documents based on XBRL, e.g. a quarterly report, are highly constrained by the XML document-oriented nature. This makes more difficult to perform queries that mix information from filings from different dates, companies, or accounting principles than with a ...

In 2008, the US Securities and Exchange Commission (SEC) mandated that large accelerated filers issue financial statements in eXtensible Business Reporting Language (XBRL). One purported benefit of issuing financial statements in a machine readable language is the facilitation of automated inter firm comparisons. However, XBRL, an XML-based language, is extensible by each individual filer. This...

In this paper we obtain a closed form expression of the zeta function Z(X Γ , u) of a finite quotient X Γ = Γ\P GL 3 (F)/P GL 3 (O F) of the Bruhat-Tits building of P GL 3 over a nonar-chimedean local field F. Analogous to a graph zeta function, Z(X Γ , u) is a rational function and it satisfies the Riemann hypothesis if and only if X Γ is a Ramanujan complex.

Amongst the predicament in selecting a contractor for project implementation is to identify resilient partner who can withstand financial impact posed by risks and constraints. For that matter, decision-makers require full transparency of information candidates an effective selection process. In context Malaysia, authorities are adopting Extensible Business Reporting Language (XBRL) convey abou...

In the context of the eTen project, WINS, a web-based business intelligence service to public and private financial institutions has been designed and implemented. One of the goals of the project was to provide new financial knowledge on companies from information gathered through interoperable information services. The services were implemented under the new emerging standard XBRL used for fin...

Electronic government is one of the strategic innovations which have become a powerful agent of change for developing better government information and services and supporting the modernization of government’s operations. This paper investigates a remarkable e-government initiative represented by the adoption process of the Extensible Business Reporting Language (XBRL) at Companies House (CH) i...