This article investigates whether the Japanese Financial Services Agency's mandatory use of XBRL affects investors in assessing the financial information. Although regulators expect the introduction of XBRL to enhance the transparency and quality of business reporting, given the non-trivial...

The EDI Library and Information Centre a focal point for the budding entrepreneurs, practitioners, academicians and researchers for the information need. The collection of the EDILIC also includes the EDI's Repository Resources, such as Institute Publications, Faculty Publications, Biennial...

We examine the impact of information processing costs on firm-level investment efficiency by exploiting the SEC's eXtensible Business Reporting Language (XBRL) mandate as a natural experiment. To the extent that XBRL adoption reduces information processing costs and enhances the external...