XBRL data is being used to examine financial statement and disclosure properties. This page features a growing set of links to recommended academic papers utilizing XBRL data.
Spotlight Paper: eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research
Authors: Rani Hoitash (Bentley University), Udi Hoitash (Northeastern University) , Landi Morris (Northern Arizona University)
This paper contains a review of the XBRL literature and provides helpful information on how academics are using XBRL data to study financial statement disclosures. Table 2 (XBRL Literature) and Table 4 (Sources of XBRL Data) should be useful to new users of XBRL data.
Tax Numbers and ETR Forecasting
Burd (2024)
Lost in Standardization: Effects of Financial Statement database discrepancies on inference
Du, Huddart, Jiang (2023)
Standardizing XBRL Financial Reporting Tags with Natural Language Processing
Wang (2023)
Applying XBRL to US State and Local Government Audited Financial Reports
Joffe and Reck (2019)
