“Are XBRL data better at predicting future stock returns?" XBRL US [Link]
Current GAAP Financial Reporting Taxonomy [Link]
Archive of historical GAAP Financial Reporting Taxonomy [Link]
SEC Financial Statement and Notes Data Sets [Link]
"What is Structured Data?" SEC page [Link]
"Remarks at the 2016 AICPA National Conference on Current SEC and PCAOB Developments," by former SEC Deputy Chief Accountant Julie Erhardt [Link]
FASB Taxonomy Advisory Group (TAG) page [Link]
"Speech: Digital reporting—questions for practitioners, standard-setters and researchers," by IASB Board Member Ann Tarca, 2020 [Link]
"Richer Data, Better Decisions", Penn State Smeal Magazine, Spring 2024 [Link]