Research On How XBRL Influence On The Quality Of Accounting Information

The high-speed development of social economy rely deeply on the information technology support. The applied degree of informationization has an important influence on the development of social economy.Processing and dissemination methods of accounting information also changed and innovated along with information technique continuously,the realization of the accounting information have significant meaning on pushing forward the proceeding of national informatization.Since XBRL was put forward in 1998,after 16 years of development,XBRL has got the approbation and value of the expert,the international community, and government etc. XBRL is a kind of business reporting language, its special extendiability not only repair the shortage of traditional finance reports, and also displayed strong technique advantages in obtaining, delivering and analyzing data.It is the future trend place of the finance reporting disclosure. Our country's release of the XBRL listed company information service platform in bourse Shanghai and Shenzhen formally drew back the prologue of our application of XBRL.This paper use the normative method firstly,start from four features of accounting information qualities which are listed as follows, correlation,comparability,reliability and promptness to analyze the influence of using XBRL standards upon the accounting information quality.Secondly,chose the Shenzhen A-share listed stateowned company as a study sample,make use of event method and multiple regression analyze method to testify the The effect of XBRL application in our capital market.Study shows that the due to the implementation of the XBRL,the sample companies' CAR has fluctuated a lot in2011-2013.Thirdly,this paper provide some instructions both in theory and realistic planes,and also put forward some relevant policy suggestions and future outlook.