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  • 标题:INFORMATION TECHNOLOGY ADDRESSES TRANSPARENCY: THE POTENTIAL EFFECTS OF XBRL ON FINANCIAL DISCLOSURE
  • 本地全文:下载
  • 作者:Yuan Li ; Joseph Roge` ; Les Rydl
  • 期刊名称:Issues in Information Systems
  • 印刷版ISSN:1529-7314
  • 出版年度:2006
  • 卷号:7
  • 期号:2
  • 页码:241-245
  • 出版社:International Association for Computer Information Systems
  • 摘要:eXtensible Business Reporting Language (XBRL) may vastly improve the transparency of firms’ financial information. Financial statements in XBRL format allow financial report users to directly search for relevant information regardless of the location of the information and to easily compare related information between different companies. As a consequence, management’s financial reporting choices and financial disclosure management practices are more explicitly presented to users
  • 关键词:XBRL (Extensible Business Reporting;Language); GAAP (Generally Accepted Accounting;Principles); Transparency; Financial Reporting
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