@article{(Open Science Index):https://publications.waset.org/pdf/10897,
	  title     = {Improving the Decision-Making Process and Transparency of Corporate Governance Using XBRL},
	  author    = {Claudiu Brandas},
	  country	= {},
	  institution	= {},
	  abstract     = {Several recent studies have shown that the
transparency of financial reporting have a significant influence on investor-s decisions. Thus, regulation authorities and professional
organizations (IFAC) have emphasized the role of XBRL (eXtensible Business Reporting Language) and interactive data as a means of
promoting transparency and monitoring corporate reporting. In this
context, this paper has as objective the analysis of interactive reporting through XBRL and its use as a support in the process of
taking decisions in corporate governance, namely the potential of interactive reports in XBRL to increase the transparency and
monitoring process of corporate governance.},
	    journal   = {International Journal of Economics and Management Engineering},
	  volume    = {6},
	  number    = {11},
	  year      = {2012},
	  pages     = {3170 - 3172},
	  ee        = {https://publications.waset.org/pdf/10897},
	  url   	= {https://publications.waset.org/vol/71},
	  bibsource = {https://publications.waset.org/},
	  issn  	= {eISSN: 1307-6892},
	  publisher = {World Academy of Science, Engineering and Technology},
	  index 	= {Open Science Index 71, 2012},
	}