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XBRL and Smes: an opportunity to improve financial communication

Author

Listed:
  • Graziano Coller

    (Università di Trento)

  • Luca Erzegovesi

    (Università di Trento)

  • Davide Panizzolo

    (Università di Trento)

Abstract

Small and medium-sized enterprises’ financial reporting is generally inefficient and can be improved by a wider use of XBRL. In particular it could be useful to create a web platform for financial reporting documents to enhance the benefits of XBRL in all enterprises

Suggested Citation

  • Graziano Coller & Luca Erzegovesi & Davide Panizzolo, 2014. "XBRL and Smes: an opportunity to improve financial communication," BANCARIA, Bancaria Editrice, vol. 3, pages 68-79, March.
    • Handle: RePEc:ban:bancar:v:03:y:2014:m:march:p:68-79
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    More about this item

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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