摘要：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. As such the use of XBRL in the hospitality industry is better understood.
关键词：XBRL adoption; hospitality industry financial reporting; digital financial reporting
