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Keywords: comparability
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Journal Articles

Enterprise Resource Planning Systems and XBRL Reporting Quality

Feng Guo, Xin Luo, Patrick R. Wheeler, Liu Yang, Xinlei Zhao, Yiyang Zhang
Journal: Journal of Information Systems
Journal of Information Systems (2021) 35 (3): 77–106.
https://doi.org/10.2308/ISYS-2020-007
Published: 01 September 2021
... branches is negatively associated with the firm's XBRL filing errors and positively associated with XBRL reporting comparability, which in turn facilitates external users' access to the firm's XBRL filings in the SEC's EDGAR. These results suggest that ERP systems improve XBRL reporting quality. Moreover...
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Journal Articles

Customization versus Standardization in Electronic Financial Reporting: Early Evidence from the SEC XBRL Mandate

Elisabeth Scherr, Dominik Ditter
Journal: Journal of Information Systems
Journal of Information Systems (2017) 31 (2): 125–148.
https://doi.org/10.2308/isys-51697
Published: 01 June 2017
... 2017 2017 XBRL extension rate customization comparability standardization Supplemental materials can be accessed by clicking the links in Appendix B. Our results also have implications for regulators with respect to the rulemaking on electronic disclosures. This can...
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Includes: Supplementary data