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XBRL技术下的企业财务报告——研究综述及启示 被引量：7

The Corporation Financial Statement Based on XBRL Technology——Review and Inspiration
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摘要 XBRL是一种基于XML语言,通过对信息的标准化过程来节约交易成本的新型信息技术。本文将从XBRL财务报告的界定和组成开始,讨论了XBRL数据的特点和XML技术规范、XBRL技术规范、XBRL分类标准以及XBRL实例文档之间的关系。然后分别从实例文档的认定、信息标准的发展和扩散以及XBRL对资本市场的影响三个方面对以往文献进行了较全面的梳理。 Based on XML language, XBRL is a new information technology which can reduce transaction cost through the process of information standardization. This paper starts from the definition and frame of XBRL financial statements and .also discusses the characteristic of XBRL format data and the relationship among XML specification, XBRL specifica- tion,taxonomies and instance document. Then it reviews the researched literatures from three perspectives which include XBRL instance documents assurance, the development and diffusion of information standardization and the influence of XBRL to the capital market
作者 赵现明
机构地区 华东师范大学商学院
出处 《经济与管理研究》 CSSCI 北大核心 2012年第2期120-128,共9页 Research on Economics and Management
基金 国家社科基金项目"面向资本市场网络财务信息审计的实验研究"(编号06BJY019)
关键词 XBRL 认定 信息标准 扩散 XBRL Assurance Information Standardization Diffusion
分类号 F230 [经济管理—会计学]
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参考文献44

  • 1E Bonson, V Cortijo, T Escobar. Towards the Global Adoption of XBRL Using International Financial Reporting Standards [ J ]. International Journal of Accounting Information Systems, 2009, 10 ( 1 ) :46 - 60.
  • 2McGuire B L, S J Okesson,L A Watson. Second -wave Benefits of XBRL[ J]. Strategic Finance, 2006, 88 (6) :43 -47.
  • 3Debreceny R, Gray L. The Production and Use of Semantically Rich Accounting Reports on the Internet : XML and XBRL [ J ]. International Journal of Accounting Information Systems, 2001, 2( 1 ) : 47 -74.
  • 4XBRL国际组织.XBRL技术规范2.1[R].2005.
  • 5Debreceny et al, R Debreceny, A Chandra, J J Cheh, D Guithues -Amrhein, N J Hannon,P D Hutchison et al. Financial Reporting in XBRL on the SEC's EDGAR System: a Critique and Evaluation[ J]. Journal of information System, 2005, 19(2) :191 -210.
  • 6Cohen E E. Compromise or Customize: XBRL'S Paradoxical Power[ J]. Canadian Accounting Perspectives, 2004, 3 (1) :187 -206.
  • 7Brian L M, S J Okesson,L A Watson. Second -wave Benefits of XBRL [J]. Strategic Finance, 2006, 88(6) :43 -47.
  • 8Pinsker R. XBRL Awareness in Auditing: a Sleeping Giant [ J ]. Managerial Auditing Journal, 2003, 18 (9) :732 -736.
  • 9Farewell S,and R Pinsker. XBRL and Financial Information Assurance Services [J]. The CPA Journal, 2005, 75(5) :68 -69.
  • 10Nelson M W, W B Tayler. Information Pursuit in Financial Statement Analysis: Effects of Choice, Effort and Reconciliation [ J]. Accounting Review, 2007, 82 (3) :731 -758.

二级参考文献9

  • 1Stocks M. H, Tuttle B.. 1998. An Examination of information presentation effects on financial distress predictions. Advances in Accounting Information Systems, 6 : 107-128
  • 2Tuttle B, F. Greg Burton. 1999. The Effects of Modest Incentive on Information Overload in an Investment Analysis Task. Accounting Organization and Society, 24:673 - 687
  • 3Extensible Business Reporting Language (XBRL) 2. 1-Specification, http://www. xbrl. org
  • 4Bainbridge S. M.. 2002. Why a Board? Group Decision Making in Corporate Governance. Vanderbilt Law Review, 55 (1) :19- 27
  • 5Boritz J. E. , No, W. G.. 2003. Business Reporting with XML: XBRL (Extensible Business ReportingLanguage). The Intemet Encyclopedia, John Wiley, New York
  • 6Cohen et al.. 2000. How XBRL Will Change Your Practice. The CPA journal, 70, no. 11 : 36-42
  • 7Hodge F. 2001. Hyperlinking Unaudited Financial Information to Audited Financial Statements. The Accounting Review, Vol.74, No. 4: pp. 675-691
  • 8Korobkin P. K, T. S. Ulen. 2003. Standard From Contracts and Unconscionability. University of Chicago Law Review, 70 :120-143
  • 9王雄元,严艳.强制性信息披露的适度问题[J].会计研究,2003(2):13-18. 被引量：102

共引文献104

同被引文献33

引证文献7

二级引证文献6

经济与管理研究
2012年 第2期

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