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• W2020473096 startingPage "60" @default.
• W2020473096 abstract "Ranked as one of top ten technologies for accounting and auditing professionals, eXtensible Business Reporting Language (XBRL) is a freely available, open, and global standard language for exchanging business financial information digitally. XBRL holds the greatest promise for building a global standard that is pledged to enhance the accuracy, reliability, efficiency, accessibility and availability of electronic communication of business financial data. This paper sets out to provide a review of literature to lend insights into our understanding of XBRL adoption, implementation, and value realization assessment. A comprehensive review uncovers four sub-themes of research in XBRL adoption: perceived benefits of XBRL adoption; organizational readiness; external pressure; and XBRL adoption. Research challenges for future research are highlighted." @default.
• W2020473096 created "2016-06-24" @default.
• W2020473096 creator A5079618691 @default.
• W2020473096 date "2013-07-01" @default.
• W2020473096 modified "2023-10-17" @default.
• W2020473096 title "XBRL" @default.
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