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Keywords: eXtensible business reporting language
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (2): 107–132.
Published: 01 May 2021
...Rani Hoitash; Udi Hoitash; Landi Morris SUMMARY This study seeks to advance research related to eXtensible Business Reporting Language (XBRL). XBRL is an open standard for reporting structured financial information which enables the efficient gathering of data and automated comparison of financial...
