| 基于XBRL环境网络财务报告网页呈现质量实证研究 |
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| 引用本文： | 聂萍,周戴.基于XBRL环境网络财务报告网页呈现质量实证研究[J].会计研究,2011(4). |
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| 作者姓名： | 聂萍 周戴 |
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| 作者单位： | 湖南大学工商管理学院,410082 |
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| 基金项目： | 财政部第三期学术类会计领导(后备)项目支持;受教育部人文社科项目"政府绩效审计制度创新与其技术改进研究" |
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| 摘 要： | 具有信息披露有效性和网站适航性的服务平台是高质量XBRL网络财务的基础。为分析XBRL网络财务报告示范服务平台的呈现效果,本文采用专家咨询法对服务平台的质量进行了评分,在此基础上对上海证券交易所、深圳证券交易所、台湾证券交易所、以色列证券交易所和美国证券交易委员会等所设置的XBRL示范服务平台从信息质量特征和网站适航性等方面进行比较与分析,提出了改进中国XBRL环境网络财务报告网页呈现质量的政策建议。
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| 关 键 词： | XBRL 示范服务平台 网络财务报告 |
Emprical Reaserch on Performance of XBRL Reporting Platforms |
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| Nie Ping,Zhou Dai.Emprical Reaserch on Performance of XBRL Reporting Platforms[J].Accounting Research,2011(4). |
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| Authors: | Nie Ping Zhou Dai |
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| Abstract: | XBRL reporting platform which descloses information effectivly and has navigation of website is the fundation of high-quality XBRL internet financial reporting.This paper adopts the expert evaluating method to score the quality of the reporting platform.Beased on this,XBRL reporting platforms of Shanghai Stock Exchange,Shenzhen Stock Exchange,Taiwan Stock Exchange,Israel Stock Exchange and American Stock Exchange are chosed as samples to analysis the performance of financial reporting.Moreover,the paper proposes several suggestions to improve XBRL internet financial reporting. |
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| Keywords: | XBRL |
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