I asked about this on the xml-dev list. Here's what Tim Bray said:

I commonly see this in financial reports from corporations. Thus, I bet it's 
available as an Excel number format.

/Roger

-----Original Message-----
From: Steve Lawrence <[email protected]> 
Sent: Monday, August 19, 2019 8:14 AM
To: [email protected]
Subject: [EXT] Re: What data formats have negative numbers wrapped in 
parentheses?

I've don't know of any data formats specifically, but I believe it's fairly 
common in financial/accounting data.

On 8/19/19 8:05 AM, Costello, Roger L. wrote:
> Steve wrote this last week:
> 
> You'll sometimes see data formats that have negative numbers wrapped in 
> parenthesis instead of prefixed with a minus sign.
> 
> Steve, can you identify the data format (or data formats) that do this, 
> please?
> 
> /Roger
> 

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