The Process Of Creating XBRL Instance Documents: A Research Framework
dc.contributor.author | Janvrin, Diane | |
dc.contributor.author | Mascha, Maureen | |
dc.contributor.department | Accounting | |
dc.date | 2018-02-17T01:31:23.000 | |
dc.date.accessioned | 2020-06-29T22:44:37Z | |
dc.date.available | 2020-06-29T22:44:37Z | |
dc.date.copyright | Fri Jan 01 00:00:00 UTC 2010 | |
dc.date.issued | 2010-01-01 | |
dc.description.abstract | <p>The past decade has witnessed a technological revolution fueled by the widespread use of the Internet, web technologies, and their applications. Within financial reporting, proponents of extensible Business Reporting Language (XBRL) argue that XBRL will revolutionize financial reporting since it allows corporate financial information to be aggregated, transmitted, and analyzed quicker and more accurately (Hoffman and Strand 2001; Hannon 2002; Bovee et al. 2005; Willis 2005; Cox 2006). The SEC recently mandated that publicly traded companies furnish financial information in XBRL format (Rummel 2008; SEC 2009a). Thus, the purpose of this project is to provide researchers with a framework for examining the process financial statement preparers use to create XBRL instance documents. Further, the paper (1) demonstrates how the framework may be used, (2) raises unanswered questions, and (3) suggests avenues for future research.</p> | |
dc.description.comments | <p>This article is from <em>Review of Business Information Systems</em> 14 (2010): 11. Posted with permission.</p> | |
dc.format.mimetype | application/pdf | |
dc.identifier | archive/lib.dr.iastate.edu/acct_pubs/3/ | |
dc.identifier.articleid | 1002 | |
dc.identifier.contextkey | 7630518 | |
dc.identifier.s3bucket | isulib-bepress-aws-west | |
dc.identifier.submissionpath | acct_pubs/3 | |
dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/1862 | |
dc.language.iso | en | |
dc.source.bitstream | archive/lib.dr.iastate.edu/acct_pubs/3/2010_Janvrin_ProcessCreating.pdf|||Fri Jan 14 23:19:25 UTC 2022 | |
dc.subject.disciplines | Accounting | |
dc.subject.disciplines | Corporate Finance | |
dc.subject.disciplines | Finance and Financial Management | |
dc.subject.keywords | XBRL | |
dc.subject.keywords | electronic financial reporting | |
dc.subject.keywords | instance documents | |
dc.subject.keywords | taxonomy extension | |
dc.title | The Process Of Creating XBRL Instance Documents: A Research Framework | |
dc.type | article | |
dc.type.genre | article | |
dspace.entity.type | Publication | |
relation.isAuthorOfPublication | 1a13d8b8-a9c8-4c1a-aaf1-25e31f7ff86d | |
relation.isOrgUnitOfPublication | a22c7344-d5b6-42c6-8b0d-c260ed008e15 |
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