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

Abstract

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.