XBRL Influence On The Quality Of Accounting Information

XBRL(eXtensible Business Reporting Language)is an Internet-based,cross-platform business reporting language that is the latest technology in the world's recognized financial information exchange.Since the United States registered accountant Charles Hoffman proposed XBRL concept,this technology because of its superb industry level sought after,the rapid development in the world.XBRL has been widely used in a number of countries such as funds,securities,insurance,taxation,finance,carbon emissions,pensions and many other financial reporting areas and non-financial reporting in many countries and regions.China Securities Regulatory Commission first XBRL as a listed company electronic information disclosure format standards,thus pulling our XBRL research and application of the prologue.At present,all financial reports of listed companies in SSE and SZSE have adopted XBRL,and have issued the general classification standard of enterprise accounting standards and the national standard of XBRL technical specification series.XBRL introduced the original intention is to achieve the free exchange of financial data to ensure the effective reliability of financial information system,it is necessary for XBRL will improve the quality of accounting information for empirical research.In this paper,the theory of XBRL,accounting information quality are introduced,and the quality of XBRL accounting information is studied.Secondly,the influence of XBRL on the quality of accounting information is analyzed by empirical analysis.Finally,According to the results of normative and empirical research,XBRL has been concluded to improve the quality of accounting information.This paper uses the data of descriptive statistical analysis,paired T test and multiple regression analysis to verify whether XBRL can significantly affect earnings management,and then use the data of listed companies in Shanghai and Shenzhen A shares as the research samples to measure the quality of accounting information with earnings management.Affect the quality of accounting information,and stand in the perspective of the quality of accounting information for the current application of XBRL problems in the proposed recommendations.Through the research,it is confirmed that XBRL has an impact on the quality of accounting information,and the application of XBRL will improve the quality of accounting information,and the impact of XBRL on the quality of accounting information after XBRL is different.XBRL under the XBRL standard The earnings management of listed companies is lower than that of Shanghai Stock Exchange,indicating that the quality of accounting information of A-share enterprises in Shenzhen Stock Exchange is higher than that of Shanghai Stock Exchange after XBRL is implemented.