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The process of creating XBRL instance documents : a research framework
Janvrin, Diane, (2010)
The financial close process : implications for future research
Janvrin, Diane, (2014)
FINANCIAL REPORTING - XBRL Tools for Small- to Medium-Sized Firms - Creating an instance document is a critical step in XBRL implementation, but a lack of guidance has been a major obstacle to widespread adoption. New tools and software now exist that focus on guiding smaller companies through the process.
Mascha, Maureen Francis, (2009)