The quality of corporate financial reporting has long been the interests of financial reporting users, such as investors, financial analysts, and regulators. Comparability is a key qualitative characteristic of accounting information that facilitates the comparison of financial statements....

In 2009, the US Securities and Exchange Commission (SEC) required all public companies and mutual funds to report their financial information to the SEC using a markup language called eXtensible Business Reporting Language (XBRL). The purpose of this requirement was to improve the accessibility...

I investigate how the use of extended tags in eXtensible Business Reporting Language (XBRL) filings is associated with financial analysts' forecast error and dispersion. The SEC allows firms to provide customize tags in their XBRL filings which, on the one hand, may allow firms to customize...

Around the globe regulators and market participants are confronted with the challenge of managing ever larger amounts of data essential for financial‑system oversight and risk management. This article summarises the work done to date and describes future work to be undertaken. The significance...

A Bill of Lading, an important shipping document in international trade, has been executing indispensable functions, especially in credit transactions. However, using a Bill of Lading in international trade between parties may cause inconvenience and costs. The reason stems from a situation that...

This document comprises the Final Report, produced under the contract between the European Commission and a consortium consisting of time.lex, Spark Legal Network and Tech4i2, for the project 'Cross-border data flow in the digital single market: study on data location restrictions' (SMART...

This Final Report is the result of: 'Cross-border data flow in the digital single market: study on data location restrictions' (SMART 2015/0054), undertaken by time.lex, Spark Legal Network and Tech4i2. The objectives of the study were to a) identify and analyse legal and non-legal barriers that...