Concepedia

Xbrl-based Disclosure

XBRL-Based Disclosure is a structured financial reporting practice that employs eXtensible Business Reporting Language (XBRL) to encode and standardize ESG-related data, enabling machine-readable, consistent, and interoperable disclosure of sustainability information within regulatory and corporate reporting frameworks.

159

Publications

6.5K

Citations

309

Authors

188

Institutions

Publications per year

2017–2026

45

Parents

Publications

159

The production and use of semantically rich accounting reports on the Internet: XML and XBRL

Roger Debreceny, Glen L. Gray · International Journal of Accounting Information Systems · 2001 · 263 citations

, , +12

Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?

Ronald F. Premuroso, Somnath Bhattacharya · International Journal of Accounting Information Systems · 2008 · 180 citations

, , +14

Does Information-Processing Cost Affect Firm-Specific Information Acquisition? Evidence from XBRL Adoption

Yi Dong, Oliver Zhen Li, Yupeng Lin et al. · Journal of Financial and Quantitative Analysis · 2016 · 171 citations

, , +17

Costs and benefits of XBRL adoption

Robert Pinsker, Shaomin Li · Communications of the ACM · 2008 · 170 citations

, , +12

The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment

Joung W. Kim, Jee-Hae Lim, Won Gyun No · Journal of Information Systems · 2012 · 155 citations · Full text

, , +17

1–5 of 159

Authors

309

  1. WG
    Won Gyun No

    Rutgers, The State University of New Jersey, United States

    10 publications · 525 citations

    10

    h-index

  2. JE
    J. Efrim Boritz

    University of Waterloo, Canada

    8 publications · 317 citations

    8

    h-index

  3. MA
    Miklos A. Vasarhelyi

    Rutgers, The State University of New Jersey, United States

    6 publications · 546 citations

    6

    h-index

  4. RD
    Roger Debreceny

    University of Hawaiʻi at Mānoa, United States

    6 publications · 684 citations

    6

    h-index

  5. RP
    Robert Pinsker

    Florida Atlantic University, United States

    6 publications · 287 citations

    6

    h-index

1–5 of 309

Institutions

188

  1. Rutgers, The State University of New Jersey

    New Brunswick, United States

    11 h-index

    15 publications

    801 citations

  2. University of Waterloo

    Waterloo, Canada

    9 h-index

    11 publications

    450 citations

  3. Florida Atlantic University

    Boca Raton, United States

    5 h-index

    6 publications

    407 citations

  4. The University of Adelaide

    Adelaide, Australia

    5 h-index

    6 publications

    247 citations

  5. The University of Texas at Arlington

    Arlington, United States

    4 h-index

    4 publications

    123 citations

  6. Nova Southeastern University

    Fort Lauderdale, United States

    4 h-index

    9 publications

    709 citations

  7. University of Hawaiʻi at Mānoa

    Honolulu, United States

    4 h-index

    10 publications

    1K citations

  8. University of Birmingham

    Birmingham, United Kingdom

    4 h-index

    5 publications

    374 citations

1–8 of 188

Venues

  1. Journal of Information Systems

    19 publications · 1K citations

    15

    h-index

  2. SSRN Electronic Journal

    Repository · 15 publications · 278 citations

    11

    h-index

  3. The International Journal of Digital Accounting Research

    IJDAR · 9 publications · 320 citations

    9

    h-index

  4. Journal of Emerging Technologies in Accounting

    6 publications · 261 citations

    6

    h-index

  5. Journal of accountancy online/Journal of accountancy

    JofA · 6 publications · 142 citations

    6

    h-index

1–5