search query: @author Locke, J. / total: 4
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| Author: | Locke, J. Lowe, A. |
| Title: | XBRL: An (open) source of enlightenment or disillusion? |
| Journal: | European Accounting Review
2007 : VOL. 16:3, p. 585-623 |
| Index terms: | information systems software computer languages standards |
| Language: | eng |
| Abstract: | Adopted by European regulators, Extensible Business Reporting Language (XBRL) is a data standard for the exchange of business information. This paper explores the approach of XBRL International (XII) to the meta-data standard's development and diffusion. |
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