Robert E. Pinsker, Shaomin Li
Abstract
Financial reporting via XBRL is a low-cost method for increasing transparency and compliance while potentially decreasing a firm's cost of capital.
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Financial reporting via XBRL is a low-cost method for increasing transparency and compliance while potentially decreasing a firm's cost of capital.
Key concepts: XBRL, Transparency (behavior), Business, Business reporting, Accounting, Cost of capital, Capital (architecture), Computer science