DIGITAL BUSINESS REPORTING IS A KEY TO ENHANCE FINANCIAL REPORTING QUALITY – AN XBRL PERSPECTIVE

Communication of high-quality business and financial information to decision-makers helps get clear insights on the outlook assists them in making timely decisions. Financial reporting acts as a media disseminate various interested parties by providing operating through statements, notes accounts other footnotes narratives Annual Business Report (ABR). Today stakeholders are very keen getting both non-financial single report i.e., ABR. Therefore, companies required communicate enhanced their ABR facilitate assist decision-making process. The method dissemination is EBR Model (Enhanced Reporting Model). model communication only possible application XBRL (Extensible Language). purpose present paper analyze impact quality reporting. For this purpose, study analyzed pattern 23 select India analysis annual reports from 2005 2020. To derive valid conclusions Tukey test, dummy variable regression techniques were employed concluded that has made significant companies.