TY  - JOUR
T1  - XBRL: An Impacts Framework and Research Challenge
JF  - Journal of Emerging Technologies in Accounting
Y1  - 2006
A1  - Baldwin,Amelia  A.
A1  - Brown,Carol
A1  - Trinkle,Brad S.
KW  - Accounting
KW  - Dean's Office
AB  - This article discusses XBRL, its impact on users and on the characteristics of financial information, and provides an impacts framework for XBRL. XBRL will both simplify disclosure and ease the communication of financial information to users, analysts, and regulators via the Internet. The potential impacts that XBRL is expected to have on users, accountants, regulators, and the financial communication process are addressed. Research on XBRL is examined and future research directions and priorities are identified. A more rigorous look at the myriad range of potential impacts of XBRL is needed.
CY  - Sarasota, Florida / American Accounting Association
VL  - 3
UR  - http://aaahq.org/aiet/publications/jeta.html
U2  - a
U4  - 2438043649
ID  - 2438043649
ER  -