Research Topic
Financial Reporting and XBRL
This cluster of papers focuses on eXtensible Business Reporting Language (XBRL), a standardized language for the electronic communication of business and financial data. The papers cover topics such as the impact of XBRL adoption on transparency, data quality, information asymmetry, corporate governance, market efficiency, and the costs and benefits of XBRL adoption.
Works
12,349
Citations
32,413
Domain
Social Sciences
Field
Business, Management and Accounting
Subfield
Management Information Systems
OpenAlex ID
T13794
Taxonomy Context
Social Sciences / Business, Management and Accounting / Management Information Systems
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