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XBRL财务报告分类标准评价——基于财务报告分类与公司偏好的报告实务的匹配性研究 被引量:67

Assessing on XBRL Financial Reporting Taxonomies——Based on the Fit of Proposed Taxonomy for Financial Statements Corresponding to Firm's Preferred Reporting Practices
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摘要 XBRL是网络财务报告向高级阶段发展的技术基础,可以改进信息的编报和使用。然而,XBRL财务报告生成和应用的一个关键问题是采用的财务报告分类与公司偏好的报告实务间能否很好的匹配,匹配性差将导致信息损失。本文仅针对财务报表附注项目,将12个行业117个上市公司2005年年报中披露的项目与上交所制定的《中国上市公司信息披露分类》标准中定义的相应标记匹配,发现二者间存在着较大的差异,并且行业间的差异不显著。我们认为XBRL网络财务报告目前还不适宜全面应用,当务之急是进一步修改完善分类标准。 XBRL is a technological capability for senior phase of internet financial reporting,it will impsove reporting and using of information.However,how well the proposed taxonomy for financial statements corresponds to firm's preferred reporting practices is key.A poor fit may lead to information loss.We attempt to match each note item in 2005 annual financial statements of 117 companies with an XBRL taxonomy of Chinese information disclosure.Analyses show that the fit on average is not good,and indicate that differences in the number across industries are not significant.In light of these results,we consider that XBRL based financial reporting can not be generally adopted at present,and suggest modifications to the taxonomy.
出处 《会计研究》 CSSCI 北大核心 2006年第11期24-29,共6页 Accounting Research
基金 国家自然科学基金研究项目(项目批准号:70672075)的资助。
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参考文献10

  • 1张天西.网络财务报告:XBRL标准的理论基础研究[J].会计研究,2006(9):56-63. 被引量:105
  • 2Bovee, Ettredge and Srivastava. 2002. Does the year 2000 XBRL taxonomy accommodate current business financial-reporting practice?. Journal of information systems, Fall: 165 - 182
  • 3CICA Information Technology Advisory Committee. 2003. The use of XBRL in electronic filing and disclosure of information.White paper: www. cica. ca/itac
  • 4Cohen. 2004. Compromise or Customize : XBRL's Paradoxical Power. Canadian Accounting Perspectives, VoL 3 : 187 - 206
  • 5Frank D. Hodge, Jane Jollinneau Kennedy. 2004. Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?. The Accounting Review, July: 687-703
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  • 8Strand et al. 2001. the XBRL potential. Strategic finance. June: 58 - 63
  • 9http : //www. xbrl.org/us/USFRTF/2005 - 02 - 28/TaxonomyFrameworkOverview. html
  • 10http: //www. xbrl.ca/e/cafr.html

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:101

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