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the influence of xbrl to accounting transparency xbrl对会计 ....pdf

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Frontiers of International Accounting 国际会计前沿, 2016, 5(3), 21-31 Published Online September 2016 in Hans. /journal/fia /10.12677/fia.2016.53004 The Influence of XBRL to Accounting Transparency —Take the Shenzhen Stock Exchange Listed Companies as Example Xilun Xie, Jinping Gao The School of Economics and Management, Beijing University of Posts and Telecommunications, BUPT, Beijing th rd th Received: Sep. 5 , 2016; accepted: Sep. 23 , 2016; published: Sep. 26 , 2016 Copyright © 2016 by authors and Hans Publishers Inc. This work is licensed under the Creative Commons Attribution International License (CC BY). /licenses/by/4.0/ Open Access Abstract High accounting transparency is conducive to a smooth and orderly operation of the capital mar- ket, and it can help users of accounting information to make reasonable economic decisions. As a classic case of financial reporting innovation, XBRL (eXtensible Business Reporting Language) can reduce the cost of information producing and exchange, and provide convenience to investors to use financial information. According to the different opinions of the accounting transparency no- wadays, the essay defines accounting transparency with two aspects: create quality and disclosure quality of accounting information. Then it analyzes the correlation between the XBRL and ac- counting transparency. The conclusion of this paper is that XBRL can obviously improve overall accounting transparency of listed companies, but cannot improve the create quality of accounting information obviously. Keywords Financial Reporting, Accounting Transparency, XBRL XBRL对会计透明度的影响 —以深交所上市公司为例谢希伦，高锦萍北京邮电大学经济管理学院，北京文章引用: 谢希伦, 高锦萍. XBRL 对会计透明度的影响[