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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. 10.2% 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%
455
per year above
Top-10% rate
10.2%
share of its works in the world top 10%
Growth, 2018-21 → 2022-25
+149%
the tick is no change
Largest producer
Indonesia
41% of the 10 largest, 2022-now
Financial Reporting and XBRL

Which countries lead Financial Reporting and XBRL research?

By volume, Indonesia and the United States publish the most (584 and 200 works in 2022-now).

By volume, 2022-now

  1. 1 Indonesia 584 works
  2. 2 United States 200 works
  3. 3 China 184 works
  4. 4 India 122 works
  5. 5 Nigeria 102 works
  6. 6 Türkiye 59 works
  7. 7 Malaysia 44 works
  8. 8 United Kingdom 40 works
  9. 9 Australia 37 works
  10. 10 Iraq 36 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: 41.5%United States: 14.2%China: 13.1%India: 8.7%6 others listed: 22.6%41%largest
Indonesia584 · 41.5%United States200 · 14.2%China184 · 13.1%India122 · 8.7%6 others listed318 · 22.6%

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

Which institutions lead Financial Reporting and XBRL research?

By volume in 2022-now, Government of Western Australia publishes the most Financial Reporting and XBRL research, followed by Islamic Azad University, Tehran and Nigerian Defence Academy.

By volume, 2022-now

  1. 1 Government of Western AustraliaAustralia 17 works
  2. 2 Islamic Azad University, TehranIran 16 works
  3. 3 Nigerian Defence AcademyNigeria 16 works
  4. 4 Binus UniversityIndonesia 15 works
  5. 5 Universitas Patria ArthaIndonesia 14 works
  6. 6 Universitas PamulangIndonesia 12 works
  7. 7 University of IndonesiaIndonesia 12 works
  8. 8 University of Pembangunan Nasional Veteran Jawa TimurIndonesia 11 works
  9. 9 Universitas Muhammadiyah SidoarjoIndonesia 11 works
  10. 10 Hasanuddin UniversityIndonesia 9 works

Who are the leading researchers in Financial Reporting and XBRL?

The most-cited researchers publishing on Financial Reporting and XBRL include Sidney G. Winter.

  1. 1 Sidney G. Winter United States 73k citations

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

What are the most cited papers in Financial Reporting and XBRL?

The most cited paper in Financial Reporting and XBRL is "The financial reporting environment: Review of the recent literature" (Anne Beyer, Daniel A. Cohen, Thomas Z. Lys et al., 2010), with 2,640 citations. Next come "Earnings management and annual report readability" (803) and "Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language*" (733).

Most cited papers
#PaperReleasedCitations
1 The financial reporting environment: Review of the recent literature Anne Beyer, Daniel A. Cohen, Thomas Z. Lys et al. · Journal of Accounting and Economics 22 Oct 2010 2,640
2 Earnings management and annual report readability Kin Lo, Felipe Ramos, Rafael Rogo · Journal of Accounting and Economics Open access 24 Oct 2016 803
3 Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language* Angela K. Davis, Jeremy Max Piger, Lisa M. Sedor · Contemporary Accounting Research 29 Jul 2011 733
4 Corporate Governance and the Audit Process* Jeffrey P. Cohen, Ganesh Krishnamoorthy, Arnold M. Wright · Contemporary Accounting Research Dec 2002 630
5 Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach Allen Huang, Reuven Lehavy, Amy Y. Zang et al. · Management Science 13 Jun 2017 628
All 99 most cited papers, with filters and sorting

Where is Financial Reporting and XBRL research done?

The largest centres of Financial Reporting and XBRL research in 2022-now 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 Amman.

Largest cities, 2022-now

  1. 1 JakartaIndonesia 79 works
  2. 2 BandungIndonesia 52 works
  3. 3 MakassarIndonesia 47 works
  4. 4 SurabayaIndonesia 42 works
  5. 5 MedanIndonesia 32 works
  6. 6 MalangIndonesia 27 works
  7. 7 BeijingChina 25 works
  8. 8 SemarangIndonesia 25 works
  9. 9 AmmanJordan 20 works
  10. 10 DepokIndonesia 20 works

Where it is the local speciality

  1. AmmanJO · 20.4 works13×
← 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, Nigerian Defence Academy, Islamic Azad University, Tehran and Universitas Patria Artha 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%15%mean 4.81%fractional works in this field (log) →share of work in the world top 10% →Hasanuddin UniversityNigerian Defence Aca…Universitas Patria A…Islamic Azad Univers…
above the meannear itbelow it

One dot per university in the first ten of the table below, at the default weights. The upper left is the interesting corner: small places doing unusually strong work.

Excellenceshare of its work in the world top 10%, 2022-now and all time averaged
40%
Specialisationhow much of its work is in this field, counted up to 10× the world share
10%
Sizeits output in this field, on a log scale
30%
Growthoutput growth, counted from -20% to +20%
10%
Internationalshare of its work with a co-author abroad
10%
Each slider sets a weight; the share it gets of the score is beside it.
#UniversityScoreTop 10%SpecialisationWorksGrowth
1Nigerian Defence AcademyNigeria 69.45.8%212.2×16 -
2Islamic Azad University, TehranIran 66.04.5%5.5×16 +350.0%
3Universitas Patria ArthaIndonesia 65.45.6%10.4×14 +275.1%
4Hasanuddin UniversityIndonesia 64.112.1%7.6×9 +154.8%
5Binus UniversityIndonesia 60.82.8%16.1×15 +234.1%
6Sriwijaya UniversityIndonesia 42.67.9%8.3×8 +76.4%
7Universitas PamulangIndonesia 39.81.5%16.9×12 +806.7%
8Universitas Muhammadiyah SidoarjoIndonesia 39.72.7%15.1×11 +147.6%
9University of Pembangunan Nasional Veteran Jawa TimurIndonesia 34.90.9%9.5×11 +559.4%
10University of IndonesiaIndonesia 32.74.3%5.6×12 -20.9%

Universities only. The score blends excellence (40%), size (30%), specialisation (10%), growth (10%), international reach (10%), 2022-now; growth compares 2018-21 with 2022-25 and counts up to +20%, since a jump from a small base is mostly noise.

Every institution in Financial Reporting and XBRL, country by country

Is Financial Reporting and XBRL research growing?

Output in 2022-2025 was 149% higher than in 2018-2021, peaking in 2025. The fastest-growing topics are Financial Reporting and XBRL.

still counting19801990200020102020
grewheldshrank

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

Its share of all research

Growing output can still be a shrinking share: all of science grows. This is Financial Reporting and XBRL as a percentage of every work published that year, 0.0061% in 2024.

still counting0.0050%0.010%0.015%Financial Reporting and XBRL0.012% in 202519801990200020102020

Fractional works of Financial Reporting and XBRL over all fractional works that year. How the balance of science has shifted.

How much of it reaches the world top 10%

Year by year.

still counting5%10%15%Financial Reporting and XBRL10.3% in 202520102020

Of each year's works in it, the share that reached the world's 10% most cited for their field and year. A field is the world for its own topics, so there is no other line to hold it against.

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.

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