TY - GEN
T1 - Influence of XBRL on the accounting information quality
AU - Li, Jiu Jin
AU - Wang, Fu Sheng
AU - Gong, Yan Feng
PY - 2013
Y1 - 2013
N2 - The purpose of this paper is to explore the influence ways of eXtensible Business Reporting Language (XBRL) for the accounting information quality. The research finds three accounting information quality standards. They are respectively: general quality standards, conversion quality standards and enhance quality standards. According to the three standards, the research put forward three influence ways and some concrete countermeasures. First, improving the relevance, objectivity, comparability and intelligibility could improve the general quality of accounting information. Second, improving the conversion authenticity, technical compliance and security could improve the conversion quality of accounting information. Third, improving the personality relevance, data efficiency and wide application could improve the enhance quality of accounting information. General accounting information quality is the foundation, conversion accounting information quality is the guarantee and enhance accounting information quality must further enhance the efficiency of the accounting information and capital allocation efficiency.
AB - The purpose of this paper is to explore the influence ways of eXtensible Business Reporting Language (XBRL) for the accounting information quality. The research finds three accounting information quality standards. They are respectively: general quality standards, conversion quality standards and enhance quality standards. According to the three standards, the research put forward three influence ways and some concrete countermeasures. First, improving the relevance, objectivity, comparability and intelligibility could improve the general quality of accounting information. Second, improving the conversion authenticity, technical compliance and security could improve the conversion quality of accounting information. Third, improving the personality relevance, data efficiency and wide application could improve the enhance quality of accounting information. General accounting information quality is the foundation, conversion accounting information quality is the guarantee and enhance accounting information quality must further enhance the efficiency of the accounting information and capital allocation efficiency.
KW - XBRL
KW - accounting information quality
KW - enhance quality standard
KW - quality standard
UR - https://www.scopus.com/pages/publications/84884318187
U2 - 10.1109/ICMSE.2013.6586470
DO - 10.1109/ICMSE.2013.6586470
M3 - 会议稿件
AN - SCOPUS:84884318187
SN - 9781479904716
T3 - International Conference on Management Science and Engineering - Annual Conference Proceedings
SP - 1511
EP - 1517
BT - 2013 International Conference on Management Science and Engineering, ICMSE 2013 - 20th Annual Conference Proceedings
T2 - 2013 20th International Conference on Management Science and Engineering, ICMSE 2013
Y2 - 17 July 2013 through 19 July 2013
ER -