{"id":"https://openalex.org/W1867194608","doi":"https://doi.org/10.1007/978-3-642-36219-4_7","title":"XBRL: Impacts, Issues and Future Research Directions","display_name":"XBRL: Impacts, Issues and Future Research Directions","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W1867194608","doi":"https://doi.org/10.1007/978-3-642-36219-4_7","mag":"1867194608"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-642-36219-4_7","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-642-36219-4_7","pdf_url":null,"source":{"id":"https://openalex.org/S4210177767","display_name":"Lecture notes in business information processing","issn_l":"1865-1348","issn":["1865-1348","1865-1356"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Business Information Processing","raw_type":"book-chapter"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087444458","display_name":"Niels M\u00fcller-Wickop","orcid":null},"institutions":[{"id":"https://openalex.org/I159176309","display_name":"Universit\u00e4t Hamburg","ror":"https://ror.org/00g30e956","country_code":"DE","type":"education","lineage":["https://openalex.org/I159176309"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Niels M\u00fcller-Wickop","raw_affiliation_strings":["UNIVERSITY OF HAMBURG"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UNIVERSITY OF HAMBURG","institution_ids":["https://openalex.org/I159176309"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5101719735","display_name":"Martin Schultz","orcid":"https://orcid.org/0009-0009-7920-3823"},"institutions":[{"id":"https://openalex.org/I159176309","display_name":"Universit\u00e4t Hamburg","ror":"https://ror.org/00g30e956","country_code":"DE","type":"education","lineage":["https://openalex.org/I159176309"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Martin Schultz","raw_affiliation_strings":["University of Hamburg, Hamburg, Germany","UNIVERSITY OF HAMBURG"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Hamburg, Hamburg, Germany","institution_ids":["https://openalex.org/I159176309"]},{"raw_affiliation_string":"UNIVERSITY OF HAMBURG","institution_ids":["https://openalex.org/I159176309"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5072862378","display_name":"Markus N\u00fcttgens","orcid":null},"institutions":[{"id":"https://openalex.org/I159176309","display_name":"Universit\u00e4t Hamburg","ror":"https://ror.org/00g30e956","country_code":"DE","type":"education","lineage":["https://openalex.org/I159176309"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Markus N\u00fcttgens","raw_affiliation_strings":["UNIVERSITY OF HAMBURG"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UNIVERSITY OF HAMBURG","institution_ids":["https://openalex.org/I159176309"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I159176309"],"apc_list":null,"apc_paid":null,"fwci":8.2461,"has_fulltext":false,"cited_by_count":24,"citation_normalized_percentile":{"value":0.97695228,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":99},"biblio":{"volume":null,"issue":null,"first_page":"112","last_page":"130"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9995999932289124,"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":0.9995999932289124,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.9934417009353638},{"id":"https://openalex.org/keywords/relevance","display_name":"Relevance (law)","score":0.7429589629173279},{"id":"https://openalex.org/keywords/xml","display_name":"XML","score":0.6526386737823486},{"id":"https://openalex.org/keywords/business-reporting","display_name":"Business reporting","score":0.6395208239555359},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.5126901865005493},{"id":"https://openalex.org/keywords/diversity","display_name":"Diversity (politics)","score":0.5056500434875488},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.3879701793193817},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.37967124581336975},{"id":"https://openalex.org/keywords/data-science","display_name":"Data science","score":0.37706902623176575},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.3384280800819397},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.3337046504020691},{"id":"https://openalex.org/keywords/world-wide-web","display_name":"World Wide Web","score":0.13612282276153564}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.9934417009353638},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.7429589629173279},{"id":"https://openalex.org/C8797682","wikidata":"https://www.wikidata.org/wiki/Q2115","display_name":"XML","level":2,"score":0.6526386737823486},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.6395208239555359},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5126901865005493},{"id":"https://openalex.org/C2781316041","wikidata":"https://www.wikidata.org/wiki/Q1230584","display_name":"Diversity (politics)","level":2,"score":0.5056500434875488},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3879701793193817},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.37967124581336975},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.37706902623176575},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3384280800819397},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3337046504020691},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.13612282276153564},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-642-36219-4_7","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-642-36219-4_7","pdf_url":null,"source":{"id":"https://openalex.org/S4210177767","display_name":"Lecture notes in business information processing","issn_l":"1865-1348","issn":["1865-1348","1865-1356"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Business Information Processing","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":93,"referenced_works":["https://openalex.org/W160328309","https://openalex.org/W164630029","https://openalex.org/W273216583","https://openalex.org/W284104052","https://openalex.org/W347554325","https://openalex.org/W1490923042","https://openalex.org/W1512148259","https://openalex.org/W1526281128","https://openalex.org/W1556544299","https://openalex.org/W1559755715","https://openalex.org/W1563847995","https://openalex.org/W1564506781","https://openalex.org/W1569077001","https://openalex.org/W1702478540","https://openalex.org/W1728940864","https://openalex.org/W1961659854","https://openalex.org/W1965014786","https://openalex.org/W1971618033","https://openalex.org/W1974762913","https://openalex.org/W1977308492","https://openalex.org/W1977584803","https://openalex.org/W1979625191","https://openalex.org/W1980415867","https://openalex.org/W1986290398","https://openalex.org/W1986667842","https://openalex.org/W1987718081","https://openalex.org/W1988057346","https://openalex.org/W1988088931","https://openalex.org/W1991874307","https://openalex.org/W1992768415","https://openalex.org/W1992869872","https://openalex.org/W1992997497","https://openalex.org/W1993687043","https://openalex.org/W1994139964","https://openalex.org/W1994650611","https://openalex.org/W2000117884","https://openalex.org/W2002482293","https://openalex.org/W2010370161","https://openalex.org/W2015265316","https://openalex.org/W2015302464","https://openalex.org/W2016514041","https://openalex.org/W2016689008","https://openalex.org/W2018332727","https://openalex.org/W2025566405","https://openalex.org/W2030753054","https://openalex.org/W2031987290","https://openalex.org/W2035468453","https://openalex.org/W2035804107","https://openalex.org/W2036257391","https://openalex.org/W2036523946","https://openalex.org/W2036705474","https://openalex.org/W2043298609","https://openalex.org/W2046522380","https://openalex.org/W2046661151","https://openalex.org/W2052781236","https://openalex.org/W2056137867","https://openalex.org/W2063346237","https://openalex.org/W2066640803","https://openalex.org/W2071464338","https://openalex.org/W2078461908","https://openalex.org/W2086384857","https://openalex.org/W2086784917","https://openalex.org/W2088743619","https://openalex.org/W2100391225","https://openalex.org/W2102876596","https://openalex.org/W2111068166","https://openalex.org/W2111628838","https://openalex.org/W2132585896","https://openalex.org/W2134725524","https://openalex.org/W2136520017","https://openalex.org/W2143225159","https://openalex.org/W2151488976","https://openalex.org/W2253821697","https://openalex.org/W2281491651","https://openalex.org/W2296349719","https://openalex.org/W2301145210","https://openalex.org/W2329223578","https://openalex.org/W2436292419","https://openalex.org/W2464909391","https://openalex.org/W2505893026","https://openalex.org/W2730132092","https://openalex.org/W2886229219","https://openalex.org/W2947643699","https://openalex.org/W3121227176","https://openalex.org/W3123533209","https://openalex.org/W3125500680","https://openalex.org/W3125729824","https://openalex.org/W4205579943","https://openalex.org/W4210591931","https://openalex.org/W4238125580","https://openalex.org/W4252056317","https://openalex.org/W4285719527","https://openalex.org/W4410107086"],"related_works":["https://openalex.org/W2158489208","https://openalex.org/W2945294679","https://openalex.org/W2165010862","https://openalex.org/W2633133276","https://openalex.org/W2356446814","https://openalex.org/W2187263752","https://openalex.org/W2403142025","https://openalex.org/W2055139262","https://openalex.org/W1490923042","https://openalex.org/W2541034861"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":6},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":1}],"updated_date":"2026-06-26T08:34:08.712188","created_date":"2025-10-10T00:00:00"}