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Comparison of Inline XBRL to SEC's current XBRL filing, highlighting advantages in financial reporting transparency.
As currently implemented by the SEC, financial statements in XBRL format are not as useful to analysts and investors or as transparent as they could be. In this paper, the authors discuss a number of issues contributing to this problem and compare current SEC XBRL filing to a new technique—Inline XBRL (XBRL 2013). Inline XBRL (iXBRL) is based on embedding the XBRL-tagged information within an XHTML document and has significant advantages to offer.
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Basoglu et al. (2015) studied this question.
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