Research
Hoitash, Hoitash, and Morris (2021)
This study seeks to advance research related to eXtensible Business Reporting Language (XBRL). XBRL is an open standard for reporting structured financial information which enables the efficient gathering of data and automated comparison of financial information. To encourage research using XBRL the authors describe the richness of XBRL data and sources from which it can be obtained. The authors also present a review of relevant XBRL literature, beginning with studies examining the consequences of XBRL adoption and data quality concerns that arose during this timeframe. The authors next discuss the use of extended XBRL tags and implications of this decision for users of financial reports.
See this web site for additional details and also page 51 and later of the linked research for select tables highlighting academic research using XBRL Data. Contact the authors if you would like your XBRL research added to the list.
