Costs and benefits of XBRL adoption: early evidence

@article{Pinsker2008CostsAB,
  title={Costs and benefits of XBRL adoption: early evidence},
  author={Robert Pinsker and Shaomin Li},
  journal={Commun. ACM},
  year={2008},
  volume={51},
  pages={47-50}
}
Financial reporting via XBRL is a low-cost method for increasing transparency and compliance while potentially decreasing a firm's cost of capital.