The growing number of eXtensible Business Reporting Language (XBRL) projects around the world and strong interest from bodies such as Security Exchange Commission in the United States (SEC), Central European Banking Supervisors in the European Union (CEBS) or International Accounting Standards Board (IASB) in building XBRL taxonomies demonstrate the need for formalisation and methodical approac...

In the wake of the global financial crisis, a pressing need exists for improving investor friendliness, especially the transparency and interoperability of the financial statements of public companies. eXtensible Business Reporting Language (XBRL) and XBRL taxonomies can accomplish this objective. In the U.S., the Securities and Exchange Commission (SEC) has mandated that all public companies m...

XBRL has the ability to provide financial statements with improved data information quality (DIQ). Contextual and representational DIQ are relevant to perceptual and decision factors of nonprofessional investors when they interact with XBRL-based financial statements and make investment decisions. The author posits that XBRL-based financial statements with improved contextual and representation...

XBRL is a standard language for publicating finantial reports over the Web that is based on XML and XLink. Currently, there are no computational tools to integrate XBRL data with information stored in other formats. ETL tools responsible for data materialization integration do not provide a means of navigating in XLink­based documents such as XBRL documents. Thus, in this paper, a framework arc...

eXtensible Business Reporting Language (XBRL) has the potential to influence users’ processing of financial information and their judgments and decisions. XBRL is an eXtensible Markup Language (XML)-based language, developed specifically for financial reporting. XBRL, as a search-facilitating technology, contributes to direct searches and simultaneous presentation of related financial statement...

The eXtensible Business Reporting Language (XBRL) has been developed to standardize financial reporting. It could also improve internal business processes. Yet there is no scientific research to substantiate this claim. In this paper we use discrete-event simulation to determine the impact of XBRL on internal business processes. Simulation models of the existing and possible new situation are d...

XBRL has the ability to provide financial statements with improved data information quality (DIQ). Contextual and representational DIQ are relevant to perceptual and decision factors of nonprofessional investors when they interact with XBRL-based financial statements and make investment decisions. The author posits that XBRL-based financial statements with improved contextual and representation...

The paper discusses several critical points of the whole concept of Business Intelligence (BI) approach to environmental reporting powered by XBRL. First, and most important, is the usage of structured data delivered via XBRL. The main profit on usage of XBRL is the optimization of the Extract, Transform and Load (ETL) process and its combination commonly used best practices on data warehouse m...

Article history: Received 15 November 2010 Received in revised form 9 February 2012 Accepted 15 February 2012 Information professionals performing business activity related investigative analysis must routinely associate data from a diverse range of Web based general-interest business and financial information sources. XBRL has become an integral part of the financial data landscape. At the sam...

eXtensible Business Reporting Language (XBRL) presents new opportunities for integrating information flow within communities of diverse organisations thereby significantly enhancing the business information supply chain. Vital to XBRL success, its standardization is proving to be challenging. This paper investigates the phenomena that occur when heterogeneous actors interact in attempts to stan...