Digitizing Financial Reporting: A Profile of Early Hospitality Industry XBRL Adopters and Implications for the Industry

ABSTRACT XBRL has digitized the financial reporting landscape and continues to gain prominence in global financial reporting jurisdictions because of its ability to improve the financial reporting supply chain. This study identifies and develops a profile of early hospitality XBRL adopters and offers implications and suggestions that address the issues of data security possible reasons for early adoption by some companies, and the impact of XBRL on the uniform systems of accounts for the hospitality industry.