Electronic data interchange (EDI) is an information technology that standardizes the exchange of information between transacting parties. Using data from a major U.S. office furniture manufacturer who adopted EDI primarily to improve the efficiency of accounting transactions, we evaluate whether...

This study investigates the usefulness of eXtensible Business Reporting Language (XBRL) corporate filings to conduct a basic investment task: ratio analysis. Proponents of XBRL have long argued that its use will increase the timeliness, ease-of-access, and cost-effectiveness of accessing...