International Development and Application of eXtensible Business Reporting Language (XBRL): A Review and Suggestions

摘要：

The widespread adoption of XBRL would mean that both humans and intelligent software agents could operate on financial information disseminated on the Web with a high degree of accuracy and reliability. This paper first provides XBRL original background and introduces the XBRL technology and its characteristic concisely. Current state of XBRL in application is reviewed next. Third the paper reviews XBRL international fundamental research work from five aspects. At last, some valuable suggestions are put forward from theory inductions, especially for future development of XBRL, namely the aim of this paper.

关键词： Internet Financial reporting eXtensible Business Reporting Language (XBRL) Review

作者: Lanlan LING Weidong ZHU Yong WU

作者单位: Management Decision Making and Control Research Institute,School of Management,Hefei University of Technology,Hefei,Anhui province,China

会议类型: 国际会议

会议名称: 工业工程与系统管理2007年国际会议(International Conference on Industrial Engineering and Systems Management)(IESM 2007)

会议地点: 北京

会议语种:英文

在线出版日期: 2007-05-30（万方平台首次上网日期，不代表论文的发表时间）