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首页> 外文期刊>Procedia - Social and Behavioral Sciences >An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment
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An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment

机译：XBRL报告环境中决定因素和财务信息质量的国际比较

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摘要

The rapid development of technology had impacted the way businesses communicate information to the stakeholders. eXtensible Business Reporting Language (XBRL) offers the ability to exchange financial information globally through a digitalized global standard language. To reduce information asymmetry, most studies on XBRL were carried out emphasizing on the reasons for the new technology adoption and intention for implementation, but studies on XBRL implications or effectiveness are still scarce. Expected to improve firm information dissemination, the post-implementation studies give more focus on the data quality and usage, but still no attempt to examine the effect of XBRL adoption on the quality of another means for information sharing, the internet financial reporting. Hence, this study aims to evaluate the differences (if any) in the quality of internet financial reporting of companies operating in the XBRL-mandated countries and companies operating in non-XBRL mandated countries.
机译：技术的飞速发展影响了企业与利益相关者交流信息的方式。可扩展业务报告语言（XBRL）能够通过数字化的全球标准语言在全球范围内交换财务信息。为了减少信息不对称，对XBRL进行的大多数研究都强调了采用新技术的原因和实施意图，但是关于XBRL含义或有效性的研究仍然很少。预期将改善公司信息的传播，实施后的研究将更多地集中在数据质量和使用上，但是仍然没有尝试检验采用XBRL对另一种信息共享手段（互联网财务报告）的质量的影响。因此，本研究旨在评估在XBRL授权国家/地区和非XBRL授权国家/地区的公司在互联网财务报告质量方面的差异（如果有）。

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