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Keywords: extensible
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Journal Articles
Accounting Horizons (2011) 25 (2): 227–245.
Published: 01 June 2011
...Jon Bartley; Al Y. S Chen; Eileen Z Taylor SYNOPSIS eXtensible Business Reporting Language (XBRL) has the potential to improve the transparency of financial reports; however, its complexity creates the risk of introducing errors that are a threat to its usefulness. XBRL is a complex technological...