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Does Web Syndication Technology Facilitate Investor Decision Making?
ABSTRACT: Web syndication is an emerging technology that “feeds” website information to subscribers. It allows Internet users to collect, organize, and view frequently updated information ...

The Added Value of IT Investment: A Demand-Side Perspective
ABSTRACT: Can investments in information technology translate into benefits for investors? This study uses Bayesian theory to explore whether the benefits of adopting a technology (that increases the ...

Journal of Emerging Technologies in Accounting / Volume 5 / Issue 1 / RESEARCH STUDIES

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The Role of XBRL in Enhanced Business Reporting (EBR)

Journal of Emerging Technologies in Accounting 5 (1), 161 (2008);
doi: 10.2308/jeta.2008.5.1.161

ABSTRACT

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Enrique Bonsón
University of Huelva.

Virginia Cortijo
University of Huelva.

Tomas Escobar
University of Huelva.

ABSTRACT: This paper analyzes how XBRL (eXtensible Business Reporting Language) can contribute to EBR (Enhanced Business Reporting) to improve financial reports' transparency. We examine XBRL's technological and organizational advantages that can facilitate the implementation of the EBR model. XBRL, and the consortium associated with it, can help EBR provide greater interaction with users, help companies identify relevant reporting data, and harness technological advances to overcome the weaknesses inherent in traditional business reporting models. EBR and XBRL efforts combined can work effectively to improve the current business reporting model. ©2008 American Accounting Association

Permalink:

http://link.aip.org/link/JETAXX/v5/i1/p161/s1

PUBLICATION DATA

ISSN:

1554-1908 (print)   1558-7940 (online)

Publisher:

American Accounting Association

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