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"next generation EDINET and new XBRL" research paper from Nomura Research Institute
A New Era of Corporate Disclosure
Aug. 20 2012
Will 2013 upgrade to EDINET and new-generation XBRL improve corporate valuation process?
Chapter1 Next-generation corporate disclosure infrastructure
Chapter2 XBRL and issues in Japanese corporate disclosure
Chapter3 Securities Report for Analysts- an overview
Chapter4 A financial analysis perspective: where are companies positioned in the corporate universe and what are their business characteristics?
Chapter5 Possibilities in terms of corporate governance
Chapter6 Front lines of Japanese equity investment: Amundi asset management
Chapter7 An investor relations perspective
Chapter8 Hopes for corporate disclosure in Japan
"What is XBRL?" by Ernst & Young
Many organizations have been looking to the internet to bring the long-heralded promises of “better, faster, cheaper” data to organizational decision-making, and specifically to business and financial reporting. An emerging technology standard, eXtensible Business Reporting Language (XBRL), promises to web-enable the financial reporting process for both preparers and consumers.
Read more...
Tags: XBRL, newbies
Type: web page
A Sea Change for Investors
An interview with XBRL US CEO Campbell Pryde on the usability and usefulnes of XBRL data.Featured on Wall $treet Week. May 2013.
Accounting Information Systems - XBRL Research Paper
The purpose of this paper is to define XBRL, explore the implications of XBRL on auditing, and discuss the advantages and disadvantages of this form of financial reporting. The SEC is now requiring companies to submit financial statements in the XBRL format. A subset of XML (eXtensible Markup Langage), XBRL (eXtensible Business Reporting Language) standardizes the electronic communication of financial data around the world. XBRL will provide benefits, cost savings, increased efficiency, improved accuracy and reliability in the analysis and communication of business information.
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An Analysis of the Israeli XBRL Adoption Experience
In this paper we study all Israeli public companies and analyze their XBRL-tagged financial statements that are available on MAGNA, the Israel Securities Authority’s electronic system. We describe the unique process by which the XBRL-based data was collected and reported. In addition we examine these companies’ original full body Hebrew-based financial statements. We document deficiencies in the XBRL-tagged filings, and inconsistencies between them and the Hebrew-based annual reports. Further, we conduct numerous interviews with professionals in the American and Israeli financial communities to gain additional insight on the conversion. This unique analysis allows us to better understand the benefits and challenges of the adoption of XBRL, particularly when coupled with the adoption of IFRS.
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An Evaluation of the Current State and Future of XBRL and Interactive Data for Investors and Analysts
As early promoters of “interactive data,” Columbia Business School’s Center for Excellence in Accounting and Security Analysis (CEASA) undertook a review of the state of XBRL and interactive data with a focus on their utility for security analysis. This project involved interviews with representatives of the various stakeholders (i.e., preparers, regulators, analysts and investors, XBRL developers, data aggregators, and XBRL filing and consumption tool vendors), and an in-depth discussion with and survey of investors and analysts. The survey and interview questions, and our conclusions, were organized around the original vision for interactive data—i.e., that data in this format would provide incrementally more relevant, timely, and reliable information to more end users, who could then manipulate and organize the data according to their own purposes at a lower cost.
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