XBRL: An impacts framework and research challenge
AA Baldwin, CE Brown… - Journal of Emerging …, 2006 - publications.aaahq.org
This article discusses XBRL, its impacts on users and on the characteristics of financial
information, and provides an impacts framework for XBRL. XBRL will both simplify …
information, and provides an impacts framework for XBRL. XBRL will both simplify …