XBRL for Business Reporting

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.