XBRL and Smes: an opportunity to improve financial communication

Graziano Coller, Luca Erzegovesi () and Davide Panizzolo
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Graziano Coller: Università di Trento
Davide Panizzolo: Università di Trento

BANCARIA, 2014, vol. 3, 68-79

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

JEL-codes: G21 G32 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ban:bancar:v:03:y:2014:m:march:p:68-79

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