Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation

Roger S. Debreceny, Akhilesh Chandra, John J. Cheh, Denise Guithues-Amrhein, Neal J. Hannon, Paul D. Hutchison, Diane Janvrin, Roberta Ann Jones, Barbara Lamberton, Andy Lymer, Maureen Francis Mascha, Robert A. Nehmer, Saeed Roohani, Rajendra P. Srivastava, Samir Trabelsi, Thomas Tribunella, Gerald Trites, Miklos A. Vasarhelyi. Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation. J. Information Systems, 19(2):191-210, 2005. [doi]

Abstract

Abstract is missing.