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XBRL is fast becoming the new paradigm for reporting of financial information digitally. XBRL brings structure to business information with comprehensive description and contextual information for advanced analysis. It enhances the efficiency of financial reporting, accuracy, timeliness and reliability of financial data. Many Indian companies still resist using it. The present research uses technology acceptance model to analyze the perception of financial experts in respect of acceptance ofdoi:10.18034/ajtp.v2i2.385 fatcat:tnasfvghczbtfeaffiigteulw4