%0 Journal Article
	%A Claudiu Brandas
	%D 2012
	%J International Journal of Economics and Management Engineering
	%B World Academy of Science, Engineering and Technology
	%I Open Science Index 71, 2012
	%T Improving the Decision-Making Process and Transparency of Corporate Governance Using XBRL
	%U https://publications.waset.org/pdf/10897
	%V 71
	%X 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.
	%P 3170 - 3172