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XBRL: The Direction of E-Governance in the Capital Markets
Abstract
XBRL is a language that allows for the electronic communication of business information. In XBRL, tags are attached to items of information allowing that information to be exchanged and processed electronically. The architecture of XBRL facilitates more efficient electronic dissemination of information than does the traditional Web-based or PDF formats. The result is the potential for improved availability and accessibility of financial information and increased transparency. In effect, XBRL has the potential to improve electronic governance. For that potential to be realized, several challenges must be addressed. Concerns exist regarding data integrity, the costs of implementation, the training of employees, and the updating of XBRL taxonomies. Given both its potential and the limited number of studies on XBRL, more research is needed on XBRL implementation and use.
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