NDLI: Influence of XBRL on the accounting information quality

Content Provider	IEEE Xplore Digital Library
Author	Li Jiu-jin Wang Fu-sheng Gong Yan-feng
Copyright Year	2013
Description	Author affiliation: Sch. of Manage., Harbin Inst. of Technol., Harbin, China (Li Jiu-jin; Wang Fu-sheng) \|\| Inst. of Pet. Econ. & Manage., Northeast Pet. Univ., Daqing, China (Gong Yan-feng)
Abstract	The purpose of this paper is to explore the influence ways of eXtensible Business Reporting Language (XBRL) for the accounting information quality. The research finds three accounting information quality standards. They are respectively: general quality standards, conversion quality standards and enhance quality standards. According to the three standards, the research put forward three influence ways and some concrete countermeasures. First, improving the relevance, objectivity, comparability and intelligibility could improve the general quality of accounting information. Second, improving the conversion authenticity, technical compliance and security could improve the conversion quality of accounting information. Third, improving the personality relevance, data efficiency and wide application could improve the enhance quality of accounting information. General accounting information quality is the foundation, conversion accounting information quality is the guarantee and enhance accounting information quality must further enhance the efficiency of the accounting information and capital allocation efficiency.
Starting Page	1511
Ending Page	1517
File Size	254760
Page Count	7
File Format	PDF
ISBN	9781479904730
ISSN	21551855
e-ISBN	9781479904747
DOI	10.1109/ICMSE.2013.6586470
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2013-07-17
Publisher Place	China
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Computers Economics Taxonomy accounting information quality Companies enhance quality standard quality standard Software Security XBRL Standards
Content Type	Text
Resource Type	Article

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

Research of accounting information quality—Based on XBRL taxonomy

Comparative Study on XBRL Disclosure of Financial Information for Listed Companies between China and America

The application of XBRL in the financial reporting system based on value chain accounting

The Impact of Accounting Standards on Conservatism in China

An Improved Application of XBRL Formula Linkbase in the CAS Taxonomy

Improving the information security audit of enterprise using XML technologies

Interactive Financial Reporting Mode Study Based on XBRL

The strategy to expand the area of XBRL application in China

A Study on Relationships among Accounting Transparency, Accounting Information Transparency, and XBRL

Influence of XBRL on the accounting information quality

Similar Documents

Research of accounting information quality—Based on XBRL taxonomy

Comparative Study on XBRL Disclosure of Financial Information for Listed Companies between China and America

The application of XBRL in the financial reporting system based on value chain accounting

The Impact of Accounting Standards on Conservatism in China

An Improved Application of XBRL Formula Linkbase in the CAS Taxonomy

Improving the information security audit of enterprise using XML technologies

Interactive Financial Reporting Mode Study Based on XBRL

The strategy to expand the area of XBRL application in China

A Study on Relationships among Accounting Transparency, Accounting Information Transparency, and XBRL

Influence of XBRL on the accounting information quality