Research On The Influence Of The Quality Of Accounting Information Of XBRL For Listed Companies

16 years ago, American CPA Charles Hoffman put forward the idea of XBRL,through combating the accounting information and the Internet "international language" of XML technology,in order to solve the problems of financial data storage format and not conducive to data interaction and complication. Since the beginning of the XBRL, it has been in 27 countries around the world in more than 570 projects to successful application just because of its unique charm, application scope involves the financial report and the financial report, the potential advantages and utility has been confirmed in practice.In our country, XBRL as early as in 2002, was recognized and began to study. After years of exploration and development, its application in our country has made much progress. For now, China has formulated and issued the XBRL specification series of national standards and the accounting standards for enterprises general classification standard, then released on the expansion of the industry classification standard. And the XBRL application of this technology in the field of industry regulations get beneficial attempt, in some large public companies actively explore, its demonstration effect has appeared gradually. By the end of 2013, its implementation scope covers 18 Banks(including all listed Banks), 13 large state, five insurance companies, large enterprises and 169 places.Method of theory analysis, from the value of the XBRL advantage study, introduces the domestic and foreign literature about XBRL and the impact on the accounting information quality characteristic; Secondly, the article USES the method of empirical analysis of XBRL further analysis of the influence on the quality of accounting information. This article selects the SCI-300 as samples, the earnings response coefficient to measure the quality of accounting information, and by using descriptive statistics analysis, paired t-test, multiple regression analysis and other methods to verify whether the XBRL can significantly affect the level of surplus reaction coefficient ERC, then the quality of the accounting information; Finally the research conclusion and the suggestion. In this paper get the following conclusion, namely the XBRL really made an impact on accounting information quality, and the application of XBRL can make the accounting information quality enhances unceasingly. Research also found that the Shanghai and Shenzhen listed company after the application of XBRL the influence of the quality of accounting information of different sizes, and validation is caused by different influence factors. Finally, XBRL in our country development put forward some good advice, in order to help the development of XBRL.