@article {1969301,
	title = {XBRL: An Impacts Framework and Research Challenge},
	journal = {Journal of Emerging Technologies in Accounting},
	volume = {3},
	year = {2006},
	month = {2006},
	pages = {97-116},
	address = {Sarasota, Florida / American Accounting Association},
	abstract = {This article discusses XBRL, its impact on users and on the characteristics of financial information, and provides an impacts framework for XBRL. XBRL will both simplify disclosure and ease the communication of financial information to users, analysts, and regulators via the Internet. The potential impacts that XBRL is expected to have on users, accountants, regulators, and the financial communication process are addressed. Research on XBRL is examined and future research directions and priorities are identified. A more rigorous look at the myriad range of potential impacts of XBRL is needed.},
	keywords = {Accounting, Dean{\textquoteright}s Office},
	url = {http://aaahq.org/aiet/publications/jeta.html},
	author = {Baldwin,Amelia  A. and Brown,Carol and Trinkle,Brad S.}
}
@article {1976676,
	title = {XBRL: An Impacts Framework and Research Challenge},
	year = {2004},
	month = {2004},
	address = {Orlando, Florida},
	keywords = {Accounting, Dean{\textquoteright}s Office},
	author = {Brown,Carol and Baldwin,Amelia A and Trinkle,Brad}
}
@article {1976681,
	title = {XBRL: The Future of Financial Reporting - A Research Challenge},
	year = {2004},
	month = {2004},
	address = {Clearwater, Florida},
	keywords = {Accounting, Dean{\textquoteright}s Office},
	author = {Brown,Carol}
}
