What is it about?
An early, small sample interview involving XBRL
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Why is it important?
This is one of the first US studies to incorporate data (perceptions) related to actual XBRL implementations (also in the US)
Perspectives
Decent early study incorporating both an accounting (mine) perspective and one of a management professor
Robert Pinsker
Florida Atlantic University
Read the Original
This page is a summary of: Costs and benefits of XBRL adoption, Communications of the ACM, March 2008, ACM (Association for Computing Machinery),
DOI: 10.1145/1325555.1325565.
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