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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
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