The objective of this paper is to analyze the main characteristics of dissemination of funding information through Internet, by means of the XBRL electronic language - /ExTensible Business Reporting Language. The main subjects studied are XBRL trajectory, state-of-art, functionalities, principal places of development, research groups, institutes involved, events related, taxonomy of its structure, having as a basis the bibliography about the theme.
Corporate governance; Disclosure; Financial statement; Internet; XBRL; XML
