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Research ArticleOpen accessIn the keywordsACCEPTANCE AND USAGE OF EXTENSIBLE BUSINESS REPORTING LANGUAGE: AN EMPIRICAL REVIEWElissavet Stergiaki, Antonios Stavropoulos, Theodora LalouExtensible Business Reporting Language (XBRL) is a language based on XML that provides an effective solution for the preparation, presentation and exchange of International Financial Reporting Standards. Many researchers examined the adoption, acceptance or usage of XBRL but none have clarified a direct link between the acceptance of technology and how it affects XBRL users. So, a significant issue to … …Journal of Social Sciences, Vol. 9, Issue 1 · 29 Apr 2013 · 8,690 accessesView PDF Cite

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