XBRL: An Impacts Framework and Research Challenge

Baldwin, Amelia A.; Brown, Carol E.; Trinkle, Brad S.
January 2006
Journal of Emerging Technologies in Accounting;2006, Vol. 3, p97
Academic Journal
This article discusses XBRL, its impacts on users and on the characteristics of financial information, and provides an impacts framework for XBRL. XBRL will both simplify disclosure and ease the communication of financial information to users, analysts, and regulators via the Internet. The potential impacts that XBRL is expected to have on users, accountants, regulators, and the financial communication process are addressed. Research on XBRL is examined and future research directions and priorities are identified. A more rigorous look at the myriad range of potential impacts of XBRL is needed.


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