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XBRL Taxonomy of Financial Reporting Quality Evaluation

Author: ZhaoCong
Tutor: ZhangTianXi
School: Shanghai Jiaotong University
Course: Accounting
Keywords: XBRL financial report taxonomy elements redundancy elements expansion
CLC: F232
Type: Master's thesis
Year: 2011
Downloads: 208
Quote: 3
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Abstract


Since 1998, the concept of XBRL has been made, XBRL rapid promotion in the world after more than ten years of development. October 19, 2010, National Standars Commission and Ministry of Finance in Beijing announced a new corporate accounting standards eXtensible Business Reporting Language (XBRL) generalized taxonomy and technical specifications series of national standards, marking the country to apply for the pilot XBRL accounting information era. The generalized taxonomy guides our listed companies in report disclosure. It is also being tested in practice by the companies as well as those who read the reports.Quality of generalized taxonomy plays a role in the template for XBRL financial reporting standards and disclosure, and its quality directly affects the quality of financial reporting information. Therefore, evaluation of generalized taxonomy element is particularly important.This paper mainly focus on assessment of our latest generalized taxonomy elements through theory and practice analysis. It first reviews the development of XBRL in China and abroad to establish goals and status, and focus on XBRL modeling methods, particularly the latest instance of dimensional modeling elements. Combing through the literature to determine the context of this study and methods. This study firstly studies the differences between standard theory method and business practice method, suggests two problems of generalized taxonomy: the first one is elements with redundancy, which arises when generalized taxonomy set elements but business do not use them. The second problem is the lack of elements, which arises when corporate disclosure elements which are not established in generalized taxonomy. This paper solves the problems separately in three areas: (1) the existence of elements insufficient and redundancy; (2) If there is, how to further positioning those elements, and is there significantly differences in industry level, corporate level, reporting level and accounting level? (3) How to solve those problems considering the differences in every levels?In this paper, an in-depth study of these issues, the main conclusions drawn are:(1)Prove the existence of insufficient and redundant elements in generalized taxonomy;(2)Analysis of generalized and non-generalized taxonomy in different level; (3)Policy recommendations in elements improvement, mainly from the accounting standards, common design elements and the classification criteria as disclosed in the report the guidance in three areas to improve.The innovations in this paper lies in the following areas: (1)new study object; (2)Propose elements redundancy; (3)XBRL dimensional modeling; (4)multi-level analysis.

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CLC: > Economic > Economic planning and management > Accounting > Accounting device
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