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More companies are using the Internet to report accounting and financial information. Using eXtensible Business Reporting Language (XBRL) makes that job easier. But few CFOs know much about XBRL—or how it can relieve some of the reporting pressures they face. The authors discuss the basics of XBRL, how a CFO can evaluate it, and how XBRL can improve efficiency, cut costs, and guide regulatory compliance. © 2006 Wiley Periodicals, Inc.
Burnett et al. (Sun,) studied this question.