Inline XBRL versus XBRL for SEC Reporting

Kamile Asli Basoglu · Clinton E. White

21 citations0/0 files storedJournal of Emerging Technologies in Accounting

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

Abstract

ABSTRACT As currently implemented by the SEC, financial statements in XBRL format are not as useful to analysts and investors or as transparent as they could be. In this paper, the authors discuss a number of issues contributing to this problem and compare current SEC XBRL filing to a new technique—Inline XBRL (XBRL 2013). Inline XBRL (iXBRL) is based on embedding the XBRL-tagged information within an XHTML document and has significant advantages to offer.

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1991Disclosure, Liquidity, and the Cost of Capital 2010Does XBRL adoption reduce information asymmetry?2010Does it add up? Early evidence on the data quality of XBRL filings to the SEC 2008Costs and benefits of XBRL adoption 2005Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation 2008Assurance on XBRL for Financial Reporting 2011Flex or Break? Extensions in XBRL Disclosures to the SEC 2008The SEC’s XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance

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