共 3 条
- [1] BoritzJ E, 2005, J ACCOUNTING PUBLIEP, P11
- [2] Leilei, 2011, RES IMPACT XBRL QUAL
- [3] Zhiming LV, 2011, STUDY XBRL BASED INT
The Effect and Countermeasure of the Accounting Information Quality about XBRL Financial Reporting
被引：0
|作者：
Ren Jixia
[1
]
机构：
[1] Zibo Vocat Inst, Zibo, Shandong, Peoples R China
来源：
关键词：
XBRL;
Accounting information quality;
Countermeasure;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
At present, more and more countries choose the mode of financial report based on XBRL as the form of accounting information announcement, what is the impact on the quality of accounting information using the mode of financial report based on XBRL? This paper studied the effect about XBRL on the quality of accounting information, and the effects were mainly about the accounting information objectivity, relativity, comparability and timeliness. The research method was normative research. It shows that XBRL model can improve the quality of accounting information. However, there are some specific problems in the implementation process, and the author puts forward the countermeasures to solve these problems.
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页码：443 / 446
页数：4
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