XBRL for Business Reporting

Nicola Dalla Via

XBRL for Business Reporting

Reference Framework, Network Analysis, and New Trends

This book aims to contribute to the literature on XBRL for financial and managerial reporting by extending the knowledge about its development, adoption, and impact on the capital markets. The book provides the readers with a clear picture of the studies published in the last twenty years in the accounting field identifying the main research areas and the potential research gaps.

Printed Edition

22.00

Pages: 154

ISBN: 9788835110361

Edition: 1a edizione 2020

Publisher code: 368.21

Availability: Discreta

Pages: 154

ISBN: 9788835123088

Edizione:1a edizione 2020

Publisher code: 368.21

Can print: No

Can Copy: No

Can annotate: Sì

Format: PDF con DRM for Digital Editions

Info about e-books

This book aims to contribute to the literature on XBRL for financial and managerial reporting by extending the knowledge about its development, adoption, and impact on the capital markets. The book provides the readers with a clear picture of the studies published in the last twenty years in the accounting field identifying the main research areas and the potential research gaps. After a brief history of XBRL and its worldwide adoption over time, the book offers a systematic overview of the literature published in the period 2001-2020. The review is complemented by a bibliometric and social network analysis of co-authorships and co-citations with the purpose of mapping the most prominent authors and studies, and providing suggestions on the current dynamics and future perspectives. Focusing on the area of research about the market consequences of XBRL adoption, an empirical investigation has been conducted on the impact of XBRL on analysts' behavior. The book concludes with an outline of the most promising research directions and final thoughts on the most debated and emerging XBRL topics.

Nicola Dalla Via
is Assistant Professor in Accounting at the Free University of Bozen-Bolzano where he teaches Management Accounting and Accounting for Decision Making. Previously, he was Assistant Professor at the Rotterdam School of Management - Erasmus University, The Netherlands. His research interests include managerial accounting, sustainability accounting and assurance, and behavioral accounting. He is a member of the XBRL GL Working Group of XBRL International and a Technical Editor of the XBRL GL Taxonomy.

Abbreviations
Introduction: history and background
(A brief history of XBRL; Overview of XBRL adoption; Outline of this book; Appendix: worldwide XBRL initiatives)
XBRL research in accounting and auditing
(Literature review: methodology; XBRL adoption: from the Voluntary Filing Program to worldwide implementation; XBRL filings and capital markets; XBRL and quality of filings; XBRL and auditing; XBRL and academic education; New trends: Inline XBRL and technical developments)
A Social Network Analysis of XBRL research
(Introduction to Social Network Analysis; Descriptive summary of XBRL literature and bibliometric analysis; Social Network Analysis: the co-authorship network; Social Network Analysis: the bibliographic coupling network)
XBRL adoption and analyst forecasts
(Introduction and research question; Review and hypothesis development; Research method: models and variables; Results; Conclusion and limitations; Appendix: XBRL data collection and repositories)
Conclusions and future trends
(Inline XBRL; Non-financial reporting; Audit and assurance)
References.

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