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Control of pairing in maize and meiotic interchromosomal effects of deficiencies in chromosome 1. [PDF]
Genetics, 1969 Baker RL, Morgan DT.
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Smart city and earnings management: Evidence from China. [PDF]
PLoS OneSun D, Chen C.
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Qualitative Research in Accounting and Management, 2004
eXtensible Business Reporting Language (XBRL) is an emerging technology that has the potential to play an important role in the production and consumption of financial information. This research note provides a basic understanding of how XBRL works and who the major stakeholders involved in its use are.
Bill Doolin, Indrit Troshani
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eXtensible Business Reporting Language (XBRL) is an emerging technology that has the potential to play an important role in the production and consumption of financial information. This research note provides a basic understanding of how XBRL works and who the major stakeholders involved in its use are.
Bill Doolin, Indrit Troshani
exaly +3 more sources
The roles of XBRL and processed XBRL in 10‐K readability
Journal of Business Finance & Accounting, 2021AbstractThe size and composition of the 10‐K file have changed dramatically since the mandatory adoption of XBRL. We re‐examine 10‐K file size as a readability proxy by decomposing 10‐K file size into its main components, which include XBRL, processed XBRL (a twin to XBRL that allows XBRL information to be accessed using viewer software) and text.
Steven F. Cahan +3 more
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Organizational Adoption of XBRL
Electronic Markets, 2007XBRL is an emerging innovation that has the potential to play an important role in the electronic production and consumption of financial information. Since the organizational adoption of XBRL is not well understood, we use an exploratory approach grounded in qualitative data to provide an analysis of the reasons for its relatively limited uptake in ...
Doolin, B., Troshani, I.
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XBRL repository - an industrial approach of management of XBRL documents
2010 IEEE 26th International Conference on Data Engineering (ICDE 2010), 2010XBRL (extensible Business Reporting Language) is an XML based standard for electronic data exchange and communication of business financial documents and reports among government bodies, regulators, financial institutions and reporting entities. In this paper, we analyze the XBRL model from a perspective of data management to show why XBRL has created ...
Zhen Hua Liu +6 more
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Translation in XBRL standardization
Information Technology & People, 2010PurposeExtensible business reporting language (XBRL) presents new opportunities for integrating the flow of financial information within communities of diverse organizations, thereby significantly enhancing the business information supply chain and addressing existing efficiency, accuracy and transparency problems.
Indrit Troshani, Andy Lymer
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Inline XBRL versus XBRL for SEC Reporting
Journal of Emerging Technologies in Accounting, 2015ABSTRACT As currently implemented by the SEC, financial statements in XBRL format are not as useful to analysts and investors or as transparent as they could be. In this paper, the authors discuss a number of issues contributing to this problem and compare current SEC XBRL filing to a new technique—Inline XBRL (XBRL 2013).
Kamile Asli Basoglu +1 more
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