Beam Journal of Economic Studies
Volume 10, Numéro 1, Pages 340-351
2026-03-15

The Impact Of Using Extensible Business Reporting Language (xbrl) On Enhancing Financial Analysis Of Big Data

Authors : Bekhira Cherifa . Chraa Youcef .

Abstract

This study aims to highlight the role of extensible Business Reporting Language (XBRL) in enhancing the efficiency and accuracy of financial analysis in the context of big data. The study emphasizes that XBRL facilitates the standardized and uniform organization of financial data, enabling advanced analytical techniques and reducing errors. This, in turn, improves the quality of financial reporting and electronic accounting disclosure, thereby supporting transparency and the ability to make effective strategic decisions.

Keywords

Extensible Business Reporting Language (XBRL) ; Big Data ; Financial Analysis ; Electronic Accounting Disclosure