Does XBRL Make Financial Statement Presentation Issues Irrelevant?

On December 17, 2008, the U.S. Securities and Exchange Commission (SEC) required firms to use eXtensible Business Reporting Language (XBRL) when issuing financial statements to regulators or posting financial statements to their corporate websites (SEC 2008).  This mandate represents a significant paradigm shift in the financial disclosure environment.  Financial statement users potentially benefit from a) [...] Read more > >

Office Hours: Who's Afraid of Performance Reporting?

Kathy Petroni (Michigan State) will be joining us June 10th, 11am ET, to talk about her paper “Comprehensive Income:  Who’s Afraid of Performance Reporting?”. The paper, co-authored with Linda Bamber, John Jiang and Isabel Wang, now forthcoming in The Accounting Review, touches on some timely and controversial topics. Read more > >