{"id":"https://openalex.org/W2473075899","doi":"https://doi.org/10.4192/1577-8517-v16_3","title":"XBRL Extension to the Financial Statement Notes: Field-based Evidence on Unlisted Companies","display_name":"XBRL Extension to the Financial Statement Notes: Field-based Evidence on Unlisted Companies","publication_year":2016,"publication_date":"2016-06-01","ids":{"openalex":"https://openalex.org/W2473075899","doi":"https://doi.org/10.4192/1577-8517-v16_3","mag":"2473075899"},"language":"en","primary_location":{"id":"doi:10.4192/1577-8517-v16_3","doi":"https://doi.org/10.4192/1577-8517-v16_3","is_oa":true,"landing_page_url":"https://doi.org/10.4192/1577-8517-v16_3","pdf_url":"https://doi.org/10.4192/1577-8517-v16_3","source":{"id":"https://openalex.org/S148936004","display_name":"The International Journal of Digital Accounting Research","issn_l":"1577-8517","issn":["1577-8517","2340-5058"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","latindex","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316097","host_organization_name":"Rutgers University Press","host_organization_lineage":["https://openalex.org/P4310316097"],"host_organization_lineage_names":["Rutgers University Press"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of Digital Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://doi.org/10.4192/1577-8517-v16_3","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5074945213","display_name":"Francesco Giovanni Avallone","orcid":"https://orcid.org/0000-0001-9699-5660","observed_orcids":["https://orcid.org/0000-0001-9699-5660"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Francesco Avallone","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5043597515","display_name":"Paola Ramassa","orcid":"https://orcid.org/0000-0001-9952-8638","observed_orcids":["https://orcid.org/0000-0001-9952-8638"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Paola Ramassa","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5077389316","display_name":"Elisa Roncagliolo","orcid":"https://orcid.org/0000-0002-9503-7476","observed_orcids":["https://orcid.org/0000-0002-9503-7476"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Elisa Roncagliolo","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.1879,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.93879556,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.9340000152587891},{"id":"https://openalex.org/keywords/notes-to-financial-statements","display_name":"financial statement notes","score":0.9520000219345093},{"id":"https://openalex.org/keywords/non-listed-firms","display_name":"non-listed companies","score":0.8939999938011169},{"id":"https://openalex.org/keywords/disclosure-requirements","display_name":"disclosure requirements","score":0.609000027179718},{"id":"https://openalex.org/keywords/comparability","display_name":"comparability","score":0.675000011920929},{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.9200000166893005},{"id":"https://openalex.org/keywords/cash-flow-statement","display_name":"cash flow statement","score":0.8659999966621399},{"id":"https://openalex.org/keywords/chartered-accountants","display_name":"chartered accountants","score":0.8539999723434448}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.9837977886199951},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.7609269618988037},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6755131483078003},{"id":"https://openalex.org/C197947376","wikidata":"https://www.wikidata.org/wiki/Q5155608","display_name":"Comparability","level":2,"score":0.6677020788192749},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5801020860671997},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.5449551343917847},{"id":"https://openalex.org/C140060971","wikidata":"https://www.wikidata.org/wiki/Q5449753","display_name":"Financial statement analysis","level":3,"score":0.5397499799728394},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.49870944023132324},{"id":"https://openalex.org/C2778029271","wikidata":"https://www.wikidata.org/wiki/Q5421931","display_name":"Extension (predicate logic)","level":2,"score":0.4927718937397003},{"id":"https://openalex.org/C2777026412","wikidata":"https://www.wikidata.org/wiki/Q2684591","display_name":"Statement (logic)","level":2,"score":0.44956231117248535},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3872607350349426},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.19231277704238892},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.16539976000785828},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.16012156009674072},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.08688825368881226},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C114614502","wikidata":"https://www.wikidata.org/wiki/Q76592","display_name":"Combinatorics","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.4192/1577-8517-v16_3","doi":"https://doi.org/10.4192/1577-8517-v16_3","is_oa":true,"landing_page_url":"https://doi.org/10.4192/1577-8517-v16_3","pdf_url":"https://doi.org/10.4192/1577-8517-v16_3","source":{"id":"https://openalex.org/S148936004","display_name":"The International Journal of Digital Accounting Research","issn_l":"1577-8517","issn":["1577-8517","2340-5058"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","latindex","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316097","host_organization_name":"Rutgers University Press","host_organization_lineage":["https://openalex.org/P4310316097"],"host_organization_lineage_names":["Rutgers University Press"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of Digital Accounting Research","raw_type":"journal-article"},{"id":"pmh:oai:rabida.uhu.es:10272/12440","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10272/12440","pdf_url":"http://hdl.handle.net/10272/12440","source":{"id":"https://openalex.org/S4306401308","display_name":"Repositorio Institucional de la Universidad de Huelva (Universidad de Huelva)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I78880903","host_organization_name":"Universidad de Huelva","host_organization_lineage":["https://openalex.org/I78880903"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:ariasmontano.uhu.es:10272/12440","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10272/12440","pdf_url":null,"source":{"id":"https://openalex.org/S4306401308","display_name":"Repositorio Institucional de la Universidad de Huelva (Universidad de Huelva)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I78880903","host_organization_name":"Universidad de Huelva","host_organization_lineage":["https://openalex.org/I78880903"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"},{"id":"pmh:oai:hispana.mcu.es:58811441","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10272/12440","pdf_url":null,"source":{"id":"https://openalex.org/S4377196108","display_name":"Hispana","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"},{"id":"pmh:oai:iris.unige.it:11567/867507","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/11567/867507","pdf_url":null,"source":{"id":"https://openalex.org/S4377196291","display_name":"CINECA IRIS Institutial Research Information System (University of Genoa)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I83816512","host_organization_name":"University of Genoa","host_organization_lineage":["https://openalex.org/I83816512"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.4192/1577-8517-v16_3","doi":"https://doi.org/10.4192/1577-8517-v16_3","is_oa":true,"landing_page_url":"https://doi.org/10.4192/1577-8517-v16_3","pdf_url":"https://doi.org/10.4192/1577-8517-v16_3","source":{"id":"https://openalex.org/S148936004","display_name":"The International Journal of Digital Accounting Research","issn_l":"1577-8517","issn":["1577-8517","2340-5058"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","latindex","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316097","host_organization_name":"Rutgers University Press","host_organization_lineage":["https://openalex.org/P4310316097"],"host_organization_lineage_names":["Rutgers University Press"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of Digital Accounting Research","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2473075899.pdf","grobid_xml":"https://content.openalex.org/works/W2473075899.grobid-xml"},"referenced_works_count":40,"referenced_works":["https://openalex.org/W106075237","https://openalex.org/W155419012","https://openalex.org/W289381989","https://openalex.org/W970710723","https://openalex.org/W1562214797","https://openalex.org/W1579254461","https://openalex.org/W1827322812","https://openalex.org/W1939266606","https://openalex.org/W1972195228","https://openalex.org/W1977308492","https://openalex.org/W1986290398","https://openalex.org/W1987874014","https://openalex.org/W1990122938","https://openalex.org/W1994139964","https://openalex.org/W1994650611","https://openalex.org/W2005721219","https://openalex.org/W2010370161","https://openalex.org/W2035804107","https://openalex.org/W2036257391","https://openalex.org/W2043298609","https://openalex.org/W2046522380","https://openalex.org/W2048752781","https://openalex.org/W2051764982","https://openalex.org/W2056002708","https://openalex.org/W2062717855","https://openalex.org/W2069232106","https://openalex.org/W2073657650","https://openalex.org/W2083880512","https://openalex.org/W2086784917","https://openalex.org/W2107066843","https://openalex.org/W2127192350","https://openalex.org/W2138172088","https://openalex.org/W2162193110","https://openalex.org/W2345226866","https://openalex.org/W2471098052","https://openalex.org/W2730132092","https://openalex.org/W2777247710","https://openalex.org/W2786509446","https://openalex.org/W3123533209","https://openalex.org/W3151734501"],"related_works":["https://openalex.org/W3122437965","https://openalex.org/W2345226866","https://openalex.org/W4406441112","https://openalex.org/W2602518942","https://openalex.org/W2061339296","https://openalex.org/W2774405994","https://openalex.org/W7111208129","https://openalex.org/W7019251030","https://openalex.org/W2074773872","https://openalex.org/W4405795475"],"abstract_inverted_index":{"This":[0],"paper":[1],"aims":[2],"at":[3],"providing":[4],"field-based":[5],"evidence":[6],"on":[7],"actual":[8],"benefits":[9],"and":[10,107,132],"costs":[11],"arising":[12],"from":[13,64],"mandatory":[14,57],"XBRL":[15,58],"extension":[16,59,77],"to":[17,51,60,103,119],"financial":[18,41,68],"statement":[19,113],"notes":[20,62],"for":[21,44,67,123,129],"Italian":[22,33],"unlisted":[23,45],"companies.In":[24],"pursuit":[25],"of":[26,40,55,75,92,114],"these":[27],"objectives,":[28],"we":[29],"conduct":[30],"interviews":[31],"with":[32],"chartered":[34],"accountants":[35],"involved":[36],"in":[37,47,79],"the":[38,53,56,61,72,90,95,97,112],"production":[39],"information.XBRL":[42],"requirements":[43],"companies":[46,133],"Italy":[48],"enable":[49],"us":[50],"assess":[52],"effects":[54],"separately":[63],"its":[65],"adoption":[66],"statements.Results":[69],"suggest":[70],"that":[71],"main":[73],"benefit":[74],"this":[76,85],"lies":[78],"an":[80],"increased":[81,89],"comparability":[82],"across":[83],"firms.However,":[84],"transition":[86],"has":[87],"not":[88],"number":[91],"data":[93,121],"disclosed.On":[94],"contrary,":[96],"taxonomy":[98],"might":[99],"make":[100],"more":[101],"difficult":[102],"include":[104],"voluntary":[105],"disclosures":[106],"relevant":[108,127],"information":[109],"such":[110],"as":[111,134],"cash":[115],"flows,":[116],"thus":[117],"leading":[118],"less":[120],"available":[122],"users.Our":[124],"findings":[125],"have":[126],"implications":[128],"regulators,":[130],"users,":[131],"well.":[135]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-09-24T07:57:37.273135","created_date":"2016-07-22T00:00:00"}