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dc.contributor.authorBaldwin, Amelia A.
dc.contributor.authorTrinkle., Brand S.
dc.date.accessioned2012-02-08T12:57:10Z
dc.date.available2012-02-08T12:57:10Z
dc.date.issued2011
dc.identifier.urihttp://hdl.handle.net/10272/5475
dc.description.abstractThis project attempts to add to the extant research by presenting the results of a future forecasting Delphi study that addresses the impacts of XBRL in the second decade of the new millennium. The future impacts of XBRL [eXtensible Business Reporting Language] on financial reporting were studied using the Delphi technique. The Delphi panel suggests that XBRL is very likely to impact corporations, financial reporting, users of financial reports and auditing. The most likely impacts of XBRL include: increased accessibility of financial reports, easier regulatory compliance, enhanced availability of financial reports, facilitation of continuous reporting, and improved efficiency in investment and business decision making.en_US
dc.language.isoengen_US
dc.publisherUniversidad de Huelvaen_US
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.subject.otherInforme financierospa
dc.subject.otherContabilidadspa
dc.subject.otherXBRLen
dc.subject.otherFinancial reportingen
dc.subject.otherTechnology impactsen
dc.subject.otherDelphi techniqueen
dc.subject.otherAccounting regulationen
dc.titleThe Impact of XBRL: A Delphi Investigationen_US
dc.typeinfo:eu-repo/semantics/articleen_US
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess


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Atribución-NoComercial-SinDerivadas 3.0 España
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