Corporate Reporting Enters the Information Age

Abstract:     
In the age of Sarbanes-Oxley, executives in particular have a critical responsibility: ensuring that communication of operational results also means conveying those results through efficient delivery in an interactive medium such as the Internet. The means of reducing complexity and promoting more straightforward information-sharing among disparate types and brands of business reporting and analytical software lies in the creation of a standard that all business software can understand and use. That standard has already been created, and is moving into the corporate reporting supply chain more quickly than you might think. Welcome to the age of Extensible Business Reporting Language (XBRL).

Number of Pages in PDF File: 5

Keywords: Sarbanes-Oxley, information, internet, business reporting, standard, Extensible Business Reporting Language, XBRL, information costs,

JEL Classification: D80, G14

Accepted Paper Series