ارتباط گزارشگري مالي قابل توسعه (XBRL) با ويژگيهاي كيفي اطلاعات حسابداري از ديدگاه حسابداران ارشد شركتهاي پذيرفته شده در بورس اوراق بهادار

Relationship developed financial reporting (XBRL) with qualititive features by accounting information from the perspective of stock exchange

this paper with purposes, such as examination of relation XBRL with special quality of accounting information, recognition and identify XBRL and usage that in accounting description and offer how works XBRL and analysis of benefits and blemishes XBRL as a relations XBRL with special quality of accounting information from approach of superior accountants on accepted companies in Tehran Stock Exchange was formed .through 479 accepted companies in Tehran Stock Exchange in the second half of 1388 on error 0/1 and the Cochran method, that should be taken about 85 samples, so to display the questionnaire method and the possible random without replacement, was distributed. Evaluate research hypothesis at the level of agreement from the table confidence 0.95 were used. The results revealed the approved XBRL relationship with each variable being related, reliability and comparability of accounting information was. Also evaluate variables in terms of research priorities of the Friedman Statistic SPSS software was used were identified between variables in terms of research priorities are different.