Abstract:This chapter offers a theoretical analysis related to the eXtensible business reporting language (XBRL), a freely available computer language that has become the de facto standard for digital financial reporting. The aim is to deepen the role that XBRL could play within the public sector, which is partially different from its role in corporate reporting. Literature about that topic is lacking, and this research topic seems to be particularly relevant: considering the strong need for information transparency in… Show more
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