Status Quo and Potential of XBRL for Business and Information Systems Engineering
The paper examines the current state of research as regards the eXtensible Business Reporting Language (XBRL) by using the literature review methodology. The results show that an empirical-quantitative research design is used most of the time. The contributions vary in substance in terms of research on XBRL and research with XBRL. Research with XBRL focuses on the development of conceptual XBRL extensions. Work on XBRL considers, for example, the changes in reporting as a result of XBRL as well as the acceptance and enforcement of financial reporting standards. The results point to open issues and are relevant for research and practice. Copyright Gabler Verlag 2011
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Volume (Year): 3 (2011)
Issue (Month): 4 (August)
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- Jay Pil Choi, 1997.
"Herd Behavior, the 'Penguin Effect,' and the Suppression of Informational Diffusion: An Analysis of Informational Externalities and Payoff Interdependency,"
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- Enrique Bonsón, 2010. "Solvency II and XBRL: new rules and technologies in insurance supervision," Journal of Financial Regulation and Compliance, Emerald Group Publishing, vol. 18(2), pages 144-157, May.
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- Efrim Boritz, J. & No, Won G., 2005. "Security in XML-based financial reporting services on the Internet," Journal of Accounting and Public Policy, Elsevier, vol. 24(1), pages 11-35.
- Yoon, Hyungwook & Zo, Hangjung & Ciganek, Andrew P., 2011. "Does XBRL adoption reduce information asymmetry?," Journal of Business Research, Elsevier, vol. 64(2), pages 157-163, February. Full references (including those not matched with items on IDEAS)
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