XBRL for business reporting : reference framework, network analysis, and new trends

Includes bibliographical references (p. 133-149).

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. [Publisher's text]