XBRL filings: What have we learned?

Research output: Contribution to journalArticlepeer-review

4 Scopus citations


In January 2009, the Securities and Exchange Commission (SEC) mandated the use of eXtensible Business Reporting Language (XBRL) financial statement reports. The current filing process with the SEC will undergo a major change under XBRL, but the new rules are taking effect over a three-year phase-in period.

Original languageEnglish
Pages (from-to)35-39
Number of pages5
JournalJournal of Corporate Accounting and Finance
Issue number5
StatePublished - Jul 1 2010


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