摘要：Starting from the assumption of bounded rationality in game, this article explores the evolution of XBRL adoption by enterprise to enterprise, and enterprises to Government from the perspective of evolutionary game. Research shows that without government guidance, enterprise adopting XBRL technology is affected by the adoption probability of relevant enterprises or industries. In the case of government guidance, the initial state of adoption of XBRL technology by the government and enterprises affects the evolution direction and speed of the system. System evolution has obvious “path dependence”. After a long period of repeated game XBRL technology adoption may be “unhealthy cycle” trend development. The results of the game have been found that influencing factors which are the probability of government mandatory adoption and the deep-seated factors that affect the adoption of XBRL technology in enterprises, for the government and business decision-making provide a reference from evolutionary direction and evolutionary stabilization strategy.
