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XBRL in Business Reporting

XBRL in Business Reporting
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Author(s): Margarida Silva Martins (University of Minho, Portugal)and Lúcia Lima Rodrigues (University of Minho, Portugal)
Copyright: 2008
Pages: 7
Source title: Encyclopedia of Networked and Virtual Organizations
Source Author(s)/Editor(s): Goran D. Putnik (University of Minho, Portugal)and Maria Manuela Cruz-Cunha (Polytechnic Institute of Cavado and Ave, Portugal)
DOI: 10.4018/978-1-59904-885-7.ch249

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Abstract

Hard-copy paper documents have been the traditional medium for business reporting to shareholders and investors. More recently, electronic versions of business reports have become common on company Web sites. However, electronic formats do not guarantee that information can be properly searched and extracted since distinct types of users have different needs of information. Several reporting languages have been developed to solve these problems.

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