# Financial Reporting and XBRL { "id": "T13794", "title": "Financial Reporting and XBRL", "url": "/topics/T13794", "kind": "topic-directory", "aeo_cohort": "topic-directory", "provider": "openalex", "revision": "7c29204d73d759b8", "catalogue_revision": "f050b5d4780b1289", "numeric_address": "38293844873471664", "address_version": "morton4x16-v1", "coordinates": [ 2, 14, 1404, 13794 ], "answer_status": "Directory metadata; local answer requires separate source review", "truth_status": "Subject descriptor, not a factual answer or a demonstrated knowledge gap" } This cluster of papers focuses on eXtensible Business Reporting Language (XBRL), a standardized language for the electronic communication of business and financial data. The papers cover topics such as the impact of XBRL adoption on transparency, data quality, information asymmetry, corporate governance, market efficiency, and the costs and benefits of XBRL adoption. Directory metadata is not a factual answer or evidence of a global knowledge gap. Source: https://openalex.org/T13794 No owner-reviewed local answer yet.