THE STATE OF THE ART IN THE SCIENTIFIC PRODUCTION ABOUT XBRL (EXTENSIBLE BUSINESS REPORTING LANGUAGE)

Abstract

This research aims to analyze the international scientific production on the XBRL (Extensible Business Reporting Language) language. This is a recent topic that has been developed as a language that facilitates the international harmonization of accounting practices. The study is current and timely for Brazil, in view of the manifestation of interest of the Federal Accounting Council in adopting the standard in Brazilian companies. To achieve this goal, a qualitative and quantitative analysis of international articles published on the subject up to today was applied as a method. We analyzed 288 international articles from the Web of Science database. There has been a growing interest in the subject in recent years, when the greatest number of papers were published. The international studies analyzed demonstrate the benefits of adopting XBRL in several countries, present improvements in data standardization, information reliability and reduction of information asymmetry.