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XBRL Research in Financial Reporting: Exploring Trends, Impacts and Future Directions

المصدر: مجلة دراسات اقتصادية
الناشر: جامعة زيان عاشور بالجلفة
المؤلف الرئيسي: Basta, Saber (Author)
مؤلفين آخرين: Djeffal, Khalid (Co-Author)
المجلد/العدد: مج18, ع3
محكمة: نعم
الدولة: الجزائر
التاريخ الميلادي: 2024
الشهر: نوفمبر
الصفحات: 102 - 120
ISSN: 2716-8301
رقم MD: 1524108
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Extensible Business Reporting Language | Financial Reporting | Bibliometric Analysis | Emerging Technologies
رابط المحتوى:
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المستخلص: The purpose of this study is to assess the body of research regarding the Extensible Business Reporting Language (XBRL), as well as to identify its basic elements and future directions. This is accomplished by analyzing a variety of bibliometric indicators, such as the development of publishing, the co-occurrence of author’s keywords and terms in textual data, in addition to analyzing the substance of the most cited and influential publications. This is for 822 international publications with production history spanning from 1998 to 2022, which were selected from the Scopus database. This study concluded that the volume of publications regarding XBRL subject has fluctuated in recent years, and that emerging technologies, enterprise value, processing costs, Improving the informational function of financial reports is among the recent and significant research themes in this research field.

ISSN: 2716-8301