The paper examines the current state of research as regards the eXtensible Business Reporting Language (XBRL) by using the literature review methodology. The results show that an empirical-quantitative research design is used most of the time. The contributions vary in substance in terms of...

In 2009, the Securities and Exchange Commission rolled out the first stage of a multi-year program to transition its EDGAR disclosure repository to the XBRL format. The quality of the XBRL data in the repository is vital for the success of the Commission's interactive data program. A key aspect...