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This website provides a repository of processed eXtensible Business Reporting Language (XBRL) data. XBRL is an open standard for reporting structured financial information, which enables the efficient gathering of data and automated comparison of financial information over time and across firms. This website also provides access to a measure of firm complexity data and SAS code for generating this measure.
The paper below provides a review of the XBRL literature and discusses directions for future research.
Hoitash, R., U. Hoitash, and L. Morris. 2021. eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research. Auditing: A Journal of Practice and Theory (40)2 107-132.