Analysis of publication activity in the field of business reporting language XBRL

Task. Task. In the Russian scientific environment, the number of articles on XBRL is growing rapidly in the period 2015-2020. The catalyst in this case is the implementation of the requirements for reporting in the XBRL format by the Bank of Russia, starting with the development of the roadmap on XBRL implementation in 2016. The article considers the features of the thematic distribution of publication activity in the field of the XBRL format in the Russian scientific environment in connection with changes in the regulatory requirements of the Bank of Russia. A comparison of information saturation on XBRL business reporting standard in the Russian and foreign scientific environment is made. Model. Based on the text analysis of the word cloud, compiled on the basis of 128 Russian scientific papers from 2002 to 2020, the most relevant topics for further research are identified. The results of the study may be useful to representatives of the Russian scientific community. Practical importance. The results of the study may be useful to representatives of the Russian scientific community in the process choosing a research topic in the field of business reporting language XBRL. Originality. The analysis of publication activity has shown that the increase in the number of XBRL studies is associated with an increase in the regulatory documents of the Bank of Russia. At the same time, the specifics of the application of the XBRL business reporting standard for individual economic entities and the market analysis of existing software products are identified as the least disclosed topics.

XBRL, XBRL, business reporting standard, publication activity, professional participants of the securities market