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- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2000 MCB UP Ltd. All rights reserved.
- ISSN
- 0965-7967
- DOI
- 10.1108/EUM0000000005373
- Publisher site
- See Article on Publisher Site
Abstract
This article explores the impact that XBRL, the new business reporting language, will have on reporting in financial services companies. The author explains how XBRL works and how it should mean that companies and users of corporate information will be able to use financial services, which is much more reliant than other business entities on simple data, will be able to assess the impact of the financials in a much faster and more fluent way. The author provides a short research programme to prove XBRL’s impact.
Journal
Balance Sheet – Emerald Publishing
Published: Aug 1, 2000
Keywords: Financing; Business standards; Data integrity; Communications; Added value