eXtensible Business Reporting Language (XBRL) is a data formatting standard that enables the electronic communication
of financial reports (Blankenspoor et al., 2014; Efendi et al., 2014; Troshani and Lymer, 2010). It can enhance the
interchangeability of financial data by streamlining and integrating information flows among heterogeneous organizations.
XBRL can facilitate the exchange of financial data between different computer platforms and accounting information systems