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Type :article
Subject :HF5601 Accounting
Main Author :Aidi Ahmi
Additional Authors :Siti Zabedah Saidin
Mohd Herry Mohd Nasir
Zuriadah Ismail
Title :Applicability of lotka’s law in extensible business reporting language (XBRL) studies
Place of Production :Tanjong Malim
Publisher :Fakulti Pengurusan dan Ekonomi
Year of Publication :2020
Corporate Name :Universiti Pendidikan Sultan Idris
PDF Full Text :Login required to access this item.

Abstract : Universiti Pendidikan Sultan Idris
The paper aims to present the research trend and to examine the validity of Lotka’s law and authorship distribution in the extensible business reporting language (XBRL) studies. Data were retrieved from the Scopus database as of April 2020. A total of 394 documents, with a total of 648 authors have been obtained. The scientific productivity of the articles has been examined using bibliometric analysis and applicability of Lotka’s law have been tested using Kolmogorov-Smirnov (K-S) statistics and Chisquare test. This study presents a global picture of the publication trends in XBRL and the authorship of the publications. The findings of the study expose that in the productivity distribution for authors on XBRL studies fit in the Lotka’s Law  

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