The Progress of XBRL in Europe – Projects, Users and Prospects

Mihaela Enachi · Ioan I. ANDONE

23 citations0/0 files storedProcedia Economics and Finance

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Financial Reporting and XBRL E-Government and Public Services Semantic Web and Ontologies

Abstract

This paper tries to highlight the expansion in time and space of the use of XBRL language at European level, by indicating the main entities involved in this process, both as structures that recommend or require the implementation of the language and as users, as well as the presentation of the ongoing projects and the perspectives on the progress of this modern language. The aim of our research is to provide those interested, in a summary form, current information regarding the use of XBRL in Europe and to offer indications, by expressing personal opinions, concerning the factors that will influence the future evolution of this language.

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References

2008Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?2003Essentials of XBRL: Financial Reporting in the 21st Century 2009A Delphi Investigation to Explain the Voluntary Adoption of XBRL 2011A solution looking for a problem: factors associated with the non‐adoption of XBRL 2012The adoption of XBRL in South Africa: an empirical study 2001The Role of XBRL in Europe 2011Understanding the Intention to Adopt XBRL: An Environmental Perspective 2005Drivers and Inhibitors Impacting Technology Adoption: A Qualitative Investigation into the Australian Experience with XBRL

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