A 'macro' analysis of the use of XBRL

被引：5

作者：

Abdullah, Aminah ^{[1
]}

Khadaroo, Iqbal ^{[2
]}

Shaikh, Junaid M. ^{[3
]}

机构：

[1] Belfast Metropolitan Coll, Major Accounting Informat Syst, Belfast BT1 1HS, Antrim, North Ireland

[2] Queens Univ, Sch Management & Econ, Belfast BT7 1NN, Antrim, North Ireland

[3] Curtin Univ Technol, Sch Business, Dept Accounting, Miri 98009, Sarawak, Malaysia

来源：

INTERNATIONAL JOURNAL OF MANAGERIAL AND FINANCIAL ACCOUNTING | 2008年 / 1卷 / 02期

关键词：

eXtensible Business Reporting Language; XBRL; USA; UK; accounting; regulation;

D O I：

10.1504/IJMFA.2008.021243

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

eXtensible business reporting language (XBRL) is increasingly used for reporting to shareholders, filing with stock exchange regulators and for decision making and taxation purposes. This paper provides a macro analysis of the use of XBRL in the USA and UK and highlights some directions for further research. It finds that the pace of XBRL adoption across countries and industries varies. The country analysis suggests that there has been greater support and adoption of XBRL in the USA as compared to the UK. Moreover, XBRL seems to be widely used in the financial services sector as compared to others. This paper identifies several areas for research at the macro country and industry level and the micro company level. It is argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the pace of adoption in practice.

引用

页码：213 / 223

页数：11

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