Dissertation > Excellent graduate degree dissertation topics show

The Application Research on XBRL-based Network Financial Report in China

Author: LiMeng
Tutor: JinYongLi
School: Shenyang University
Course: Accounting
Keywords: Network Financial Reports Extensible Business Reporting Language Information Disclosure Taxonomy
CLC: F232
Type: Master's thesis
Year: 2012
Downloads: 65
Quote: 0
Read: Download Dissertation

Abstract


Extensible business reporting language (for short,XBRL),as a new tool used forcommercial information and financial data in the online communication,changed ways ofinformation communication and processing with traditional network financial report, lifted areform storm about business information in the field of financial management. XBRL built abridge for enterprise and other information users when they communicated with the outsideworld. XBRL had great advantages of business information and financial data such asgeneration, analysis, exchange. Its appearance had greatly improved the transparency offinancial information and data. The purpose of paper lied in point out that problems existed inthe application process through analyzed network financial report based on XBRL currentsituation of the development and application status. The significance provided reference forour country.This paper adopted the methods of cross subject,comparative analysis, literature study，rough content as follows:firstly,the paper reviewed the development history of the networkfinancial report, divided history of network financial report into three stages from thetechnical level and analyzed different characteristics detailed of three stages.The futurenetwork financial report is not only need to improve technique,but also need to improvetransparency of information disclosure. Secondly, the paper introduced the definition ofXBRL, technical composition and the relationship among each composition began withdevelopment history of XBRL. The paper analyzed the advantages of XBRL networkfinancial report from the technical, content, the formation of process and clearly put forwardto XBRL is the new improvement direction of network financial report in the future. Thirdly,It explained that network financial report also exist a lot of problems as a new thing throughcompared to present situation between Shanghai stock exchange and Shenzhen stockexchange.. Finally,We should take some measures faced to higher requirements oftransparency of information disclosure and information exchange efficiency.

Related Dissertations

  1. Identification and Lipopeptide Analysis of Biocontrol Bacillus Spp. Isolated from Tibet,S476.1
  2. Fungi in Green Brick Tea and Yellow Pigment of Eurotium,TS272
  3. Numerical Taxonomy of Rhus Gall Aphids (Hemiptera: Pemphigidae) from East Asia and North America,S899.4
  4. A Study on the Impact of Information Disclosure Quality of Hedging on Risk Control,F832.51;F224
  5. Research on Environmental Accounting Information Disclosure,F235
  6. The Research on Information Disclosure of Derivatives,F832.51
  7. Research on System of Government Information Disclosure,D922.1
  8. Research on Biological Assets Accounting Standard Executive Effect Based on the Analysis of Annual Reports of Agriculture-related Listed Companies,F233
  9. The Study on Supervision of Charity Organizations Within Legal System,D922.182
  10. Effect of Disclosure Quality of Listed Companies on the Cost of Equity Capital,F832.51;F224
  11. The Research on Influence Factors and Value Relevance of Chinese Listed Company CSR Information Disclosure,F270;F224
  12. On the Perfection of prison affairs disclosure,D922.1
  13. Research on the Relationshipe between Disclosure Quality and the Corprorate Value of Listed Companies,F832.51;F224
  14. Preliminary Investigation and Taxonomy of Xero-tolerance Orbiliacious Fungi,S476
  15. Ownership Structure and annual information correction Relationship,F832.51;F224
  16. The Research of the Influencing Factors about Our Country’s Electric Power Enterprise Society Responsibility Information,F426.61
  17. Empirical Research of Warning Model Based on Information Disclosure Violation of Listed Companies,F233
  18. XBRL Taxonomy of Financial Reporting Quality Evaluation,F232
  19. A Study on the Evolvement of Regulatory Approaches in Environmental Law,D922.68
  20. Research on the Influencing Factors of Internal Control Information Disclosure,F224
  21. Research on Legal Regulation of Over-The-Counter Financial Derivatives,F831.5

CLC: > Economic > Economic planning and management > Accounting > Accounting device
© 2012 www.DissertationTopic.Net  Mobile