eXtensible Business Reporting Language (XBRL) A Note on Need to Study XBRL as A Social Artifact Dr. Jagdish Pathak Odette School of Business University of Windsor, ON Canada, N9B 3P4 eMail: jagdish@uwindsor.ca XBRL is a language for the electronic communication of business and financial data, which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis, and communication of business information. It offers cost savings, greater e ...