Comments on abstract, title, references

Abstract providing information on purpose, nature of research, methodology used, and summary of outcomes clearly and which is matching with author guidelines. And title

Comments on introduction/background

Introduction of the paper clearly summarised by providing theoretical backup on XBRL, eye view of objectives, methodology and summary of findings and which is matching with title

Comments on methodology

The authors scientifically designed methodology which consists of the description on data collection, tools used, hypothesis tested in a significant manner but the author not compared with earlier studies on methodological aspects if that would be included then paper will carry more quality than it presently pursuing

Comments on data and results

The authors clearly presented the results in correspondence with purpose of the study and compared with earlier research outcomes in the same field that on extensible business reporting langauge

Comments on discussion and conclusions

The discussions also matched with purpose of the study and these discussions may support for corporates to make use of applications of XBRL