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	Research of accounting information quality - Based on XBRL taxonomy
	Sun, Wen-Chuan ; Wu, Chong ; Wu C(吴翀)
	2014
关键词	Administrative data processing Management science
英文摘要	Conference Name:21th Annual International Conference on Management Science and Engineering, ICMSE 2014. Conference Address: Helsinki, Finland. Time:August 17, 2014 - August 19, 2014.; Harbin Institute of Technology; XBRL(eXtensible Business Reporting Language ) is set off an information technology revolution in financial reporting worldwide. Extension taxonomy is the core part of the XBRL technology and the basis for the generation and interpretation of an instance document. Therefore, the merits of the extension taxonomy will directly affect the application of each region and XBRL technology. In order to guide the listed companies to create high-quality XBRL financial reports, there is the need for comparison and evaluation on accounting information quality based different extension taxonomy of XBRL. In this paper, we will make a systematic study on the typical international extension taxonomy classification of XBRL industry, and analyze the concept and structure model classification of the industry extension taxonomy XBRL. At the same time, I will discuss the effects on the accounting information quality of taxonomy industry classification propagation and so on, in order to provide a reference for the extension of industry Taxonomy of theory and practice. ? 2014 IEEE.
语种	英语
出处	http://dx.doi.org/10.1109/ICMSE.2014.6930383
出版者	IEEE Computer Society
内容类型	其他
源URL	[http://dspace.xmu.edu.cn/handle/2288/85251]
专题	管理学院－会议论文
推荐引用方式 GB/T 7714	Sun, Wen-Chuan,Wu, Chong,Wu C. Research of accounting information quality - Based on XBRL taxonomy. 2014-01-01.

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