Research on the Factors Influencing XBRL Financial Reporting Innovation

DOI

10.2991/icemct-17.2017.331How to use a DOI?

Keywords

XBRL; Financial Reporting; Influence Factors

Abstract

XBRL is an important technical innovation in the field of financial reporting, and its adoption and diffusion is affected by many factors. In this paper, the concept and characteristics of XBRL are discussed to analyze the influence of factors including technology factor, organization factor and environment factor on the adoption and diffusion of XBRL. At present, in China, the complexity, compatibility, technical advantages of XBRL technology and imitative pressure on the market environment have significant effect on the adoption and diffusion of it. In addition, the cognitive degree of XBRL technology has a significant effect on its adoption and diffusion. However, the learning resources and training of XBRL technology as well as the normative pressure of the market environment have no obvious effect on its adoption and diffusion.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nayi Zhang
PY  - 2017/05
DA  - 2017/05
TI  - Research on the Factors Influencing XBRL Financial Reporting Innovation
BT  - Proceedings of the 2017 4th International Conference on Education, Management and Computing Technology (ICEMCT 2017)
PB  - Atlantis Press
SP  - 1553
EP  - 1557
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemct-17.2017.331
DO  - 10.2991/icemct-17.2017.331
ID  - Zhang2017/05
ER  -