TY - JFULL AU - Claudiu Brandas PY - 2012/12/ TI - Improving the Decision-Making Process and Transparency of Corporate Governance Using XBRL T2 - International Journal of Economics and Management Engineering SP - 3169 EP - 3172 VL - 6 SN - 1307-6892 UR - https://publications.waset.org/pdf/10897 PU - World Academy of Science, Engineering and Technology NX - Open Science Index 71, 2012 N2 - 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. ER -