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Applicability of Lotka’s Law in eXtensible Business Reporting Language (XBRL) Studies

Ahmi, Aidi and Saidin, Siti Zabedah and Mohd Nasir, Mohd Herry and Ismail, Zuriadah (2020) Applicability of Lotka’s Law in eXtensible Business Reporting Language (XBRL) Studies. International Journal of Advanced Science and Technology, 29 (6). pp. 282-289. ISSN 2005-4238

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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 Chi-square 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.

Item Type: Article
Uncontrolled Keywords: Extensible Business Reporting Language, XBRL, bibliometrics analysis, Lotka’s law.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 13 Jul 2020 08:10
Last Modified: 13 Jul 2020 08:10
URI: http://repo.uum.edu.my/id/eprint/27195

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