Introducing XBRL through a financial statement analysis project

Interactive data and retail investor decision-making: an experimental study

“…Despite the perceived international pressure to adopt this form of digital reporting, experience overseas suggests that although the SEC's adoption provides a very large and rapidly expanding set of data for analysis, software suitable for its analysis by retail investors is very limited (Boeri, ; Locke et al ., ; Gomaa et al ., ) . This is a critical limiting factor in retail investors' use of interactive data.…”

“… Note that the software used by Gomaa et al . () was no longer available at the time of writing this paper, and the package mentioned in Boeri's () article has not been delivered. There are unsolved technical problems that make it difficult to create a package that will deliver the automated search and analysis promise of XBRL.…”

Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights

“…The resulting computer readable document can be downloaded in formats that permit user analysis (Gomaa et al. ; Alles and Debreceny ; Arnold et al. ).…”

“…XBRL converts financial information in documents into a computer file which has XBRL codes. The resulting computer readable document can be downloaded in formats that permit user analysis (Gomaa et al 2011;Alles and Debreceny 2012;Arnold et al 2012). The process has been described as a 'fundamental revolution in financial reporting' (Plumlee and Plumlee 2008: 354).…”

Analisis pengaruh XBRL terhadap kinerja perusahaan di India

“…Laporan XBRL juga dapat diunduh menjadi berbagai format pelaporan tergantung pada software yang digunakan (Ghani, Said, & Muhammad, 2014). Penggunaan data interaktif dalam XBRL dilakukan dengan proses yang dinamakan "tagging", sehingga data yang sebelumnya menggunakan format seperti Word, Excel, PDF dan lain sebagainya, dapat diolah menjadi format XBRL yang dapat dibaca oleh komputer (Gomaa et al, 2011).…”