eXtensible Business Reporting Language leaf node


URI

https://openalex.org/T13794

Label

eXtensible Business Reporting Language

Description

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.

Implementation

@prefix oasubfields: <https://openalex.org/subfields/> .
@prefix openalex: <https://lambdamusic.github.io/openalex-hacks/ontology/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://openalex.org/T13794> a skos:Concept ;
    rdfs:label "eXtensible Business Reporting Language"@en ;
    rdfs:isDefinedBy openalex: ;
    owl:sameAs <https://en.wikipedia.org/wiki/XBRL>,
        <https://openalex.org/T13794> ;
    skos:broader oasubfields:1404 ;
    skos:definition "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."@en ;
    skos:inScheme openalex: ;
    skos:prefLabel "eXtensible Business Reporting Language"@en ;
    openalex:cited_by_count 27208 ;
    openalex:works_count 7420 .