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XBRL Implementation: A Field Investigation

Diane Janvrin, Iowa State University
Won No , Iowa State University

ABSTRACT: The Securities and Exchange Commission recently mandated that publicly traded companies furnish their financial statements in XBRL format. However, researchers and practitioners question whether companies are adequately prepared to implement XBRL and whether software tools and guidance exist to lead preparers through the process of creating XBRL instance documents. This paper describes how early adopters implemented XBRL reporting. Our study contributes to our understanding of how companies implement XBRL by providing a basis for accounting researchers to identify current implementation issues and thus, perform more relevant research.

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