期刊名称：International Journal of Digital Accounting Research
印刷版ISSN：1577-8517
出版年度：2007
卷号：7
页码：151-163
出版社：University of Huelva, Rutgers University
摘要：Over time, a market dialog of taxonomy extension best practices will improve constituent communication and investor analysis and comparability assessments. A stated goal/objective typically associated with the adoption of the Extensible Business Reporting Language (XBRL1 ) is the enhancement of information quality, specifically comparability. Terms often cited include 'Standard', 'Standardization' and 'Comparability'. This paper discusses these three separate but related topics by clarifying common definitions, relationships, uses, and limitations. The paper recognizes various comparability perceptions, and it demonstrates how XBRL enhances comparability and perhaps it takes it to a new level. Finally, the paper suggests continue dialog with market participants on best practices for further development of concepts relevant to enhancing comparability.
