An analysis on the data quality of new financial reporting, XBRL

Jarupa Vipoopinyo, Shikun Zhou

    Research output: Contribution to journalArticlepeer-review


    Today, the revolution of a business communication is faster and more sharing of data by several participant users apart from internal company’s management such as clients,business partners, financial market analysts, investors and government regulators. The new development of internet financial reporting language is initiated and known as XBRL (eXtensible Business Reporting Language). XBRL is an extension of XML (eXtensible Markup Language), which provides machine readable tags for each individual data elements in each financial statements. XBRL can ease the preparation, analysis, and exchange of business information along each part of financial reporting supply chain and across companies around the world. This research study how XBRL process and then analyse the quality of XBRL outputs. The findings basically are caused from common errors such as wrong entering, missing fact value, and moreover, errors were occurred from calculation setting in the XBRL calculation linkbase in some cases.
    Original languageEnglish
    Pages (from-to)78-90
    Number of pages13
    JournalScottish Journal of Arts , Social Sciences and Scientific Studies
    Issue number2
    Publication statusPublished - Jan 2013


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