5AAA Financial Accounting Standards Committee. 2002. Recommendations on Disclosure of Nonfinancial Performance Measure. Accounting Horizons, December, Vol. 16 No. 4
6American Accounting Association. 2005. Comments on SEC Proposed Rule 33 - 8496, Xbrl voluntary financial reporting program on the Edgar system. March, http: //www. xbrleducation, com
7Dr Alan Teixeira, Charles Hoffman, Josef Macdonald. 2003. Taxonomy Mapping: The Process of Creating Extension Taxonomies. March 20, www. IASB. org. uk
8Frank D. Hodge, Jane Jollineau Kennedy, Laureen A. Maines. 2004. Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?, The Accounting Review, Vol. 79, No. 3
9PriceWaterHouseCoopers. 2004. Comments on the Securities and Exchange Commission's concept Release: Enhancing Commission Filing through the use of Tagged Data. November, http : //www. pwc. com
10The AICPA Special Committee on Enhanced Business Reporting. 2003. Quality and Transparency in Business Reporting-A call for action in the public interest. December, http: //www. aicpa, org