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Open Data for Financial Reporting: Costs, Benefits, and Future

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Marc Joffe, Data Foundation


38 pages

Key Takeaways

  • An examination of whether mandates to file financial information as open data can be reconciled with free market ideology
  • A review of the controversy over the SEC’s XBRL financial statement mandate, including policy recommendations
  • A summary of XBRL mandates for credit rating agency historical rating data, mutual fund reports, and Federal Deposit Insurance Corporation reports

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