2008•Journal of Emerging Technologies in AccountingRequires access

The Role of XBRL in Enhanced Business Reporting (EBR)

Enrique Bonsón Ponte, Virginia Cortijo-Gallego, Tomás Escobar Rodríguez

Abstract

ABSTRACT: This paper analyzes how XBRL (eXtensible Business Reporting Language) can contribute to EBR (Enhanced Business Reporting) to improve financial reports' transparency. We examine XBRL's technological and organizational advantages that can facilitate the implementation of the EBR model. XBRL, and the consortium associated with it, can help EBR provide greater interaction with users, help companies identify relevant reporting data, and harness technological advances to overcome the weaknesses inherent in traditional business reporting models. EBR and XBRL efforts combined can work effectively to improve the current business reporting model.

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Key concepts: XBRL, Business reporting, Transparency (behavior), Accounting, Business, Work (physics), Process management, Computer science