DocumentCode
2538438
Title
Comparative Study on XBRL Disclosure of Financial Information for Listed Companies between China and America
Author
Zhanxia, Wu ; Xi, Yang ; Mengwei, Ou ; Ruitao, Yang
Author_Institution
Accounting Sch., Shanghai Inst. of Foreign Trade, Shanghai, China
fYear
2012
fDate
12-14 Oct. 2012
Firstpage
327
Lastpage
330
Abstract
Nowadays XBRL plays a more and more important role in daily operation for listed companies. However, there are many different aspects in disclosure regulations between China and America, which may impose a limitation on the pervasive application in China. From the comparative study, this paper intends to summarize the deficiency in XBRL disclosures of China and to provide some niche-targeting advice.
Keywords
XML; financial data processing; America; China; XBRL disclosure; daily operation; disclosure regulations; financial information disclosure; listed companies; niche-targeting advice; pervasive application; Companies; Indexes; Information services; Security; Standards; Taxonomy; XBRL disclosure; financial information; listed companies;
fLanguage
English
Publisher
ieee
Conference_Titel
Business Computing and Global Informatization (BCGIN), 2012 Second International Conference on
Conference_Location
Shanghai
Print_ISBN
978-1-4673-4469-2
Type
conf
DOI
10.1109/BCGIN.2012.91
Filename
6382532
Link To Document