On the public citation graph

An Introduction to XBRL

https://doi.org/10.2139/ssrn.1007570
0 signed · 27 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/9781119208099.part1openalex-extracted
International Financial Reporting Standards (IFRS)
inferredcites →https://doi.org/10.1016/s1467-0895(00)00012-9openalex-extracted
The production and use of semantically rich accounting reports on the Internet: XML and XBRL
inferredcites →https://doi.org/10.1080/096381899336078openalex-extracted
Financial reporting on the Internet and the external audit
inferredcites →https://doi.org/10.1109/hicss.2000.926856openalex-extracted
Managing the context issues of non-financial accounting information on the Internet: an intelligent agent approach
inferredcites →https://doi.org/10.1145/175235.175243openalex-extracted
Automatic structuring and retrieval of large text files
inferredcites →https://doi.org/10.1145/179606.179704openalex-extracted
Scalable Internet resource discovery
inferredcites →https://doi.org/10.1145/240455.240473openalex-extracted
The World-Wide Web
inferredcites →https://doi.org/10.1145/253671.253680openalex-extracted
Cyberspace 2000
inferredcites →https://doi.org/10.1145/278476.278492openalex-extracted
WISs and electronic commerce
inferredcites →https://doi.org/10.1145/278476.282756openalex-extracted
Modern WISs
inferredcites →https://doi.org/10.1109/2.481502openalex-snapshot
Today's WWW-tomorrow's MMM? The specter of multi-media mediocrity

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.1007/978-3-642-32081-1openalex-snapshot
Sustainability Appraisal: Quantitative Methods and Mathematical Techniques for Environmental Performance Evaluation
inferred← citeshttps://doi.org/10.1007/978-3-642-32081-1_4openalex-snapshot
Sustainability Indicators: Development and Application for the Agriculture Sector
inferred← citeshttps://doi.org/10.1057/jdg.2009.6openalex-snapshot
Nonprofessional investors' perceptions of the efficiency and effectiveness of XBRL-enabled financial statement analysis and of firms providing XBRL-formatted information
inferred← citeshttps://doi.org/10.1057/s41310-023-00192-6openalex-snapshot
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
inferred← citeshttps://doi.org/10.1109/fuzzy.2010.5583974openalex-snapshot
Combining Semantic Web technologies and Computational Theory of Perceptions for text generation in financial analysis
inferred← citeshttps://doi.org/10.11118/actaun201260040121openalex-snapshot
Corporate performance indicators for agriculture and food processing sector
inferred← citeshttps://doi.org/10.1504/ijea.2011.040113openalex-snapshot
Longitudinal analysis of voluntary adoption of XBRL on financial reporting
inferred← citeshttps://doi.org/10.2308/iace-50162openalex-snapshot
XBRL Tagging of Financial Statement Data Using XMLSpy:The Small Company Case
inferred← citeshttps://doi.org/10.2308/isys-10255openalex-snapshot
Special Issue of JIS on XBRL
inferred← citeshttps://doi.org/10.2308/isys-52618openalex-snapshot
How Significant are the Differences in Financial Data Provided by Key Data Sources? A Comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance
inferred← citeshttps://doi.org/10.2308/jeta-50634openalex-snapshot
The Market Impact of Mandatory Interactive Data: Evidence from Bank Regulatory XBRL Filings
inferred← citeshttps://doi.org/10.24815/jdab.v8i2.21335openalex-snapshot
The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry
inferred← citeshttps://doi.org/10.26666/rmp.ijbm.2019.5.1openalex-snapshot
The determinants factors of accounting practitioner’s attitude towards the use of Malaysian Business Reporting System (MBRS)
inferred← citeshttps://doi.org/10.26666/rmp.ijbm.2020.4.4openalex-snapshot
Application of Technology Acceptance Model (TAM) in predicting user intention to use Malaysian Business Reporting System (MBRS): A Conceptual Paper
inferred← citeshttps://doi.org/10.3844/jssp.2013.14.21openalex-snapshot
ACCEPTANCE AND USAGE OF EXTENSIBLE BUSINESS REPORTING LANGUAGE: AN EMPIRICAL REVIEW
inferred← citeshttps://doi.org/10.4018/jgim.20211101.oa35openalex-snapshot
XBRL Adoption and Capital Market Information Efficiency
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.