XBRL: a research note

Abstract

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. It also suggests a number of issues associated with XBRL that require further investigation and research.

Citation

Doolin, B. and Troshani, I. (2004), "XBRL: a research note", Qualitative Research in Accounting & Management, Vol. 1 No. 2, pp. 93-104. https://doi.org/10.1108/11766090410813373