A Critical and Empirical Examination of Currently-Used Financial Data Collection Processes and Standards
A Critical and Empirical Examination of Currently-Used Financial Data Collection Processes and Standards
Suzanne G. Morsfield,Steve Y. Yang,S. Yount
2016 · DOI: 10.2139/SSRN.2868060
1 Citations
TLDR
A framework for analysing and assessing financial data standards and a new empirical score of standard quality are provided, noting that the ISO standards outperform the other standards, per this measure, with XBRL achieving the next highest score.