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The information effect of XBRL extensions: the role of accruals and note disclosures

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  • Jochen Zimmermann

Abstract

This study examines how XBRL extensions in financial reports affect information asymmetry, distinguishing between accrual accounting elements (primary financial statements) and note disclosures. It is shown that the implications of XBRL extensions depend on whether they are applied to the highly standardised primary financial statements or lowly standardised note disclosures. It is found that information asymmetry increased by extensions in primary financial statements and decreased by extensions in note disclosures. This is consistent with XBRL extensions reducing comparability in primary financial statements, while at the same time providing useful firm-specific details in note disclosures. My results support filers in better aligning their use of XBRL extensions with their reporting intentions and encourage regulators to limit extensive tagging in the accrual accounting elements of financial reports.

Suggested Citation

  • Jochen Zimmermann, 2026. "The information effect of XBRL extensions: the role of accruals and note disclosures," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 15(1), pages 82-104.
    • Handle: RePEc:ids:ijcrac:v:15:y:2026:i:1:p:82-104
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