Standardizing the Presentation of Financial Data : Does XBRL’s Taxonomy Affect the Investment Performance of Nonprofessional Investors?

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Henderson, Cassy; Huerta, Esperanza; Glandon, TerryAnn;
  • Publisher: Universidad de Huelva
  • Subject: XBRL | Standardization | Cognitive fit theory | Presentation format | Decision making

Extensible Business Reporting Language (XBRL) is mandated in the United States to make financial information easier to analyze and more useful for investors. When the technology is implemented as intended, it can standardize the information presented in the financial st... View more
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