Abstract

http://ssrn.com/abstract=1397658
 
 

References (22)



 
 

Citations (5)



 


 



A Comparison of XBRL Filings to Corporate 10-Ks - Evidence from the Voluntary Filing Program


Jon W. Bartley


North Carolina State University

Y. Al Chen


North Carolina State University

Eileen Zalkin Taylor


North Carolina State University

February 18, 2010


Abstract:     
The SEC phase-in of XBRL financial statement filings began June 2009, and by 2011, all public registrants will be required to file XBRL disclosures. While the SEC expects the interactivity of XBRL-tagged data to add value to financial reports, this benefit will materialize only if the XBRL statements are accurate and reliable. If inaccuracies or other significant problems occur in initial XBRL filings, registrants stand to lose credibility and users will lose confidence in the data, potentially forcing the abandonment of the XBRL reporting initiative. This study evaluates the accuracy of early voluntary filings and develops an expectation about the accuracy of mandated filings. While improvements in the XBRL standard and related technology will mitigate certain errors, other errors, related to inexperience, will persist. This study identifies those errors and makes recommendations about how to reduce experience-related errors.

Number of Pages in PDF File: 51

Keywords: XBRL, Interactive Data, SEC

JEL Classification: G28

working papers series


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Date posted: May 1, 2009 ; Last revised: July 26, 2014

Suggested Citation

Bartley, Jon W. and Chen, Y. Al and Taylor, Eileen Zalkin, A Comparison of XBRL Filings to Corporate 10-Ks - Evidence from the Voluntary Filing Program (February 18, 2010). Available at SSRN: http://ssrn.com/abstract=1397658 or http://dx.doi.org/10.2139/ssrn.1397658

Contact Information

Jon W. Bartley
North Carolina State University ( email )
Raleigh, NC 27695-8110
United States
919-515-2256 (Phone)
Y. Al Chen
North Carolina State University ( email )
Raleigh, NC 27695-8110
United States
919-515-2256 (Phone)
Eileen Zalkin Taylor (Contact Author)
North Carolina State University ( email )
Campus Box 8113
Nelson Hall
Raleigh, NC 27695-8113
United States
919-513-2476 (Phone)
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