Abstract

 
 

Citations (1)



 
 

Footnotes (2)



 


 



Extensible Business Reporting Language: The Future of E-Commerce-driven Accounting


Rashmi Malhotra


Saint Joseph's University - Haub School of Business

Francis Garritt


Massachusetts Association for Healthcare Quality


International Journal of Business, Vol. 9, No. 1, 2004

Abstract:     
XBRL, short for eXtensible Business Reporting Language, is a framework based on XML (eXtensible Markup Language) that would be freely licensed and facilitate the automatic exchange and reliable extraction of financial information among various software applications anywhere in the world. This new business reporting language should enable companies and individuals to use financial information in a much swifter and more flexible way. This article discusses the implications of this new standard on accountants, investors, analysts, risk mangers, bankers, and the financial services industry.

Number of Pages in PDF File: 24

Keywords: HTML - HyperText Markup Language, XML - eXtensible Markup Language, XBRL - eXtensible Business Reporting Language, Accounting & Financial Reporting Systems

JEL Classification: M41, C88, G29

Accepted Paper Series


Download This Paper

Date posted: February 8, 2004  

Suggested Citation

Malhotra, Rashmi and Garritt, Francis, Extensible Business Reporting Language: The Future of E-Commerce-driven Accounting. International Journal of Business, Vol. 9, No. 1, 2004. Available at SSRN: http://ssrn.com/abstract=490444

Contact Information

Rashmi Malhotra (Contact Author)
Saint Joseph's University - Haub School of Business ( email )
5600 City Line Avenue
Philadelphia, PA 19131
United States
Francis Garritt
Massachusetts Association for Healthcare Quality ( email )
Quincy, MA 02170
United States
Feedback to SSRN (Beta)


Paper statistics
Abstract Views: 3,463
Downloads: 863
Download Rank: 11,670
Citations:  1
Footnotes:  2

© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright
This page was processed by apollo4 in 0.766 seconds