The literature on eXtensible Business Reporting Language has been growing in the last years and involves various aspects of the topic, such as quality assurance and technical issues as well as positive effects on information intermediaries and investors.
Assurance issues involve extensions of standard taxonomies which hinder the comparability of reports as well as errors in the reports filed.
Boritz and No analyze the quality of eXtensible Business Reporting Language filings and suggest a quality assurance program to validate the filings.
Debreceny et al.
point out several technical research directions concerning eXtensible Business Reporting Language, among others new taxonomies
, financial statement assurance