Author(s)

Mao Yuanqing, Zhang Liucheng

Corresponding Author

Mao Yuanqing

Abstract

The XBRL (eXtensible Business Reporting Language, eXtensible Business Reporting Language) is based on the Internet, can be cross-platform operation Business report Language, is the world recognized financial information exchange of the latest technology. At present, the XBRL has in many countries and regions in the world of funds, securities, insurance, tax, financial, carbon emissions, pension, and other areas of the multiple financial reporting and the financial report is widely used in the field of, become the focus of the world's technology. The China securities regulatory commission (CSRC) first introduced XBRL as the format standard for electronic information disclosure of listed companies, thus marking the beginning of China's research and application of XBRL. This paper analyzes the influence and existing problems of XBRL on its application from the perspective of accounting information quality.

Keywords

XBRL; accounting information qualit