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The objective of this paper is to identify the factors that could have led North-American companies to voluntarily submit their information in XBRL (eXtensible Business Reporting Language) under the XBRL Voluntary Financial Reporting Program (2005)(2006)(2007)(2008). The motivation that led us to carry out this analysis was the fact that, despite the many benefits attributed to XBRL, only 137 companies (out of over 10.000 filers) decided to join the voluntary program issued by the SECdoi:10.4192/1577-8517-v9_7 fatcat:efsjwtrhl5bbloccypzfn46sum