The best way to conference proceedings by Francis Academic Press

Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

The Research of XBRL Financial Report Impact on the Quality of Accounting Information

Download as PDF

DOI: 10.25236/cstss.2019.079


Yuanqing Mao, Liucheng Zhang

Corresponding Author

Yuanqing Mao


The emergence of XBRL technology not only fundamentally changes the traditional mode of financial report, also help to improve financial reporting in production, exchange, data analysis and transformation efficiency, on the use and application of data across the system can be implemented. In this paper, innovation is the combination of XBRL financial reports on the influence of the accounting information quality is not only a discussion XBRL financial report can have a positive impact on information quality, also study whether it can make the information users can more quick and effective use of all kinds of financial data, thereby reducing the cost of capital, improve the utilization efficiency of information.


XBRL, financial report, accounting information quality