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Topic · Management Information Systems

Financial Reporting and XBRL

Financial Reporting and XBRL is a research topic within Management Information Systems. Science Explorer counts 4.5k research works in it since 1950. 12.5% of them reached the world's top 10% most cited for their field and year.

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.

  • Financial Reporting
  • Transparency
  • Data Quality
  • Information Asymmetry
  • Corporate Governance
  • Market Impact
  • Assurance
  • Adoption
  • Standardization
  • Information Efficiency
Research works
4.5k
fractional, since 1950
In the world top 10%
560
per year above
Top-10% rate
12.5%
share of its works in the world top 10%
Growth, 2013–17 → 2018–22
+21%
the tick is no change

Which countries lead Financial Reporting and XBRL research?

By volume, Indonesia and the United States publish the most (446 and 131 works in 2022–2025).

By volume, 2022–2025

  1. 1 Indonesia 446 works
  2. 2 United States 131 works
  3. 3 China 118 works
  4. 4 India 57 works
  5. 5 Türkiye 51 works
  6. 6 Nigeria 46 works
  7. 7 Malaysia 32 works
  8. 8 Jordan 28 works
  9. 9 Iran 27 works
  10. 10 United Kingdom 25 works

How concentrated that is

The same countries as shares of everything the list above accounts for. A node where two countries do two thirds of the work and one spread evenly across twelve read alike as a ranking and not at all alike here.

Indonesia: 46.4%United States: 13.6%China: 12.3%India: 6.0%6 others listed: 21.7%46%largest
Indonesia446 · 46.4%United States131 · 13.6%China118 · 12.3%India57 · 6.0%6 others listed208 · 21.7%

Shares of the rows listed above, not of the whole node.

Which institutions lead Financial Reporting and XBRL research?

By volume in 2022–2025, Binus University publishes the most Financial Reporting and XBRL research, followed by Universitas Patria Artha and University of Indonesia.

By volume, 2022–2025

  1. 1 Binus UniversityIndonesia 12 works
  2. 2 Universitas Patria ArthaIndonesia 10 works
  3. 3 University of IndonesiaIndonesia 9 works
  4. 4 Universitas PamulangIndonesia 9 works
  5. 5 University of Pembangunan Nasional Veteran Jawa TimurIndonesia 9 works
  6. 6 Universitas Muhammadiyah SidoarjoIndonesia 9 works
  7. 7 Telkom UniversityIndonesia 8 works
  8. 8 State University of MalangIndonesia 7 works
  9. 9 Universitas TrisaktiIndonesia 7 works
  10. 10 Universitas Sumatera UtaraIndonesia 7 works

Who are the leading researchers in Financial Reporting and XBRL?

The most-cited researchers publishing on Financial Reporting and XBRL include Marijn Janssen.

  1. 1 Marijn Janssen Netherlands 1.6k citations

Ranked by citations received across their whole record, among researchers with at least three works on this topic.

Where is Financial Reporting and XBRL research done?

The largest centres of Financial Reporting and XBRL research in 2022–2025 are Jakarta (Indonesia), Bandung (Indonesia), Makassar (Indonesia) and Surabaya (Indonesia). Among places with at least 20 works in it, it is an unusually large share of all research in Makassar, Bandung and Jakarta.

Largest cities, 2022–2025

  1. 1 Jakarta Indonesia 61 works
  2. 2 Bandung Indonesia 44 works
  3. 3 Makassar Indonesia 34 works
  4. 4 Surabaya Indonesia 32 works
  5. 5 Medan Indonesia 22 works
  6. 6 Malang Indonesia 22 works
  7. 7 Semarang Indonesia 17 works
  8. 8 Depok Indonesia 17 works
  9. 9 Amman Jordan 17 works
  10. 10 Beijing China 15 works

Where it is the local speciality

  1. MakassarID · 34.0 works7.3×
  2. BandungID · 43.9 works6.0×
  3. JakartaID · 60.5 works5.3×
  4. MalangID · 21.7 works5.1×
  5. SurabayaID · 32.4 works4.9×
← less than its size predicts1×more →

Location quotient: how much more of its research is in Financial Reporting and XBRL than the world average.

See Financial Reporting and XBRL on the map

Where is the best place to study Financial Reporting and XBRL?

Among universities, judged by research, Universitas Patria Artha, Binus University and University of Indonesia score highest, combining excellence, specialisation, size, growth and international reach. Research strength is one signal when choosing where to study; it does not measure teaching.

0%5%10%mean 4.16667%fractional works in this node (log) →share in the world top 10% →Universitas Patria Artha: 10, 9.9%Binus University: 12, 2.7%University of Indonesia: 9, 7.9%University of Pembangunan Nasional Veteran Jawa Timur: 9, 3.8%Universitas Pamulang: 9, 0.7%Universitas Muhammadiyah Sidoarjo: 9, 0.0%Universitas Patria A…University of Indone…University of Pemban…Binus University
above the meannear itbelow it

One dot per university in the table below. The upper left is the interesting corner: small places doing unusually strong work.

#UniversityScoreTop 10%SpecialisationWorksGrowth
1 Universitas Patria ArthaIndonesia 69.59.9%9.6×10 —
2 Binus UniversityIndonesia 62.32.7%16.7×12 +14.6%
3 University of IndonesiaIndonesia 52.27.9%5.8×9 +529.6%
4 University of Pembangunan Nasional Veteran Jawa TimurIndonesia 41.83.8%9.6×9 —
5 Universitas PamulangIndonesia 36.20.7%16.9×9 —
6 Universitas Muhammadiyah SidoarjoIndonesia 31.00.0%15.5×9 —

Universities only. Score blends excellence (30%), specialisation (25%), size (20%), growth (15%) and international reach (10%), 2015–2022; growth compares 2010–14 with 2015–19.

Is Financial Reporting and XBRL research growing?

Output in 2018–2022 was 21% higher than in 2013–2017, peaking in 2025. The fastest-growing topics are Financial Reporting and XBRL.

19801990200020102020
grewheldshrank

The same series as a ribbon — one cell per year, darker for more. The line above answers how much; this answers when.

Which topics inside it are moving

Growth and decline on one axis around a shared zero. Two lists side by side hide the thing that matters: whether the growth dwarfs the decline, or the other way round.