@incollection{, 5381A12DAE2F1C3D7401C7D1CD9CCD41 , author={{Edel} and {Albizu University (AU)}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}1812729 } @book{b0, , title={{SEC wants to require inline XBRL. Strategic Finance}} , author={{ SBarlas }} , year={2017} 98 15 } @book{b1, , author={{ TCooper }} , title={{XBRL era. Financial Management}} , year={2012} } @incollection{b2, , title={{Flex or break? Extensions in XBRL disclosures to the SEC}} , author={{ RSDebreceny } and { SMFarewell } and { MPiechocki } and { CFelden } and { AGräning } and { AEri }} , journal={{Accounting Horizons}} 25 4 , year={2011} } @book{b3, , title={{Inline XBRL poses risks, presents opportunities}} , author={{ JDreyer }} , year={2017} } @incollection{b4, , title={{Hard rules and soft rules for XBRL}} , author={{ JFang }} , journal={{GSTF Business Review}} 3 2 , year={2014} } @book{b5, , title={{Accounting information systems}} , author={{ AJHall }} , year={2016} , publisher={Cengage Learning} , address={Boston, MA} , note={9th ed.} } @incollection{b6, , title={{The expectation of perceived benefit of extensible business reporting language (XBRL): A case in Malaysia}} , author={{ AIlias } and { MZ ARazak } and { RARahman }} , journal={{The Journal of Developing Areas}} 49 5 , year={2015} } @incollection{b7, , title={{Embracing and integrating XBRL}} , author={{ AMarkelevich } and { TJRiley }} , journal={{The CPA Journal}} 83 6 , year={2013} } @incollection{b8, , title={{XBRL US center for data quality: How it will help filers produce accurate XBRL disclosures}} , author={{ LRohman }} , journal={{Financial Executive}} 31 3 , year={2015} } @book{b9, , title={{XBRL US commends SEC vote to propose requiring inline XBRL for public companies}} , year={2017. March 2} }