Journal of
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Archive » March 2014 » XBRL and Smes: an opportunity to improve financial communication

XBRL and Smes: an opportunity to improve financial communication

Graziano Coller, Luca Erzegovesi, Davide Panizzolo
March 2014
Jel codes: G21, G32

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

 

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