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Browsing by Author "Roohani, Saeed"
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Analysis of XBRL literature : a decade of progress and puzzle
Roohani, Saeed; Xianming, Zhao; Capozzoli, Ernest A.; Lamberton, Barbara (Universidad de Huelva, 2010)XBRL (eXtensible Business Reporting language) was recently, in 2008, in its 10th year. The concept was articulated in 1998 by Charles Hoffman, known as XFRML (eXtensible Financial Reporting Mark Up Language) to facilitate ... -
Development of a prototype public file repository for XBRL documents : challenges and opportunities
Prichard, Janet J.; Roohani, Saeed (Universidad de Huelva, 2004)Within the past few years, companies have begun publishing financial reports in an XML-based open-standard file format called XBRL. Providing easy public access to XBRL formatted data of company disclosures would provide ...