State of the art and trends of the research on XBRL bibliometric analysis from 2000–2014

摘要

Extensible Business Reporting Language (XBRL) is a new concept that Charles Hoffman, Certified Public Accountant American, initiated in 1998 by working on XML and the financial statements. Its goal is to produce intelligent information in global open-standard data-tagging protocol for financial information. This technology revolutionizes the world of business information. Examining the trends of research on XBRL seems very important and original, as it uses the Bibliometric and the Business Intelligence (BI) to generate the most relevant results. Based on 113 scientific articles, the result shows us that there is an evolution of publications, and an increasing incentive explained by the expansion and diffusion of this innovation in more than 60 countries. The USA is the first country with more than 50% of publications on this topic. The rest of the scientific articles is distributed among the other countries of Europe, Asia and Australia. The main research topics on or with XBRL are: The development, description and quality assurance, Research on XBRL and its importance for financial reporting, the critical factors of adoption and diffusion, and XBRL impact on the quality of information, on corporate governance, information asymmetry and performance, etc.