بررسی نقش پیاده سازی زبان گزارشگری مالی توسعه پذیر(XBRL) بربهبود کیفیت گزارشگری مالی ، افزایش شفافیت اطلاعات مالی وکاهش عدم تقارن اطلاعاتی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری واحد علی آباد کتول، دانشگاه آزاد، علی آباد کتول، ایران

2 استادیار گروه حسابداری واحد علی آباد کتول، دانشگاه آزاد، علی آباد کتول، ایران،(

چکیده

چکیده
زبان نوین گزارشگری مالی در عصر جدید، زبان گزارشگری مالی توسعه‌پذیر است. این زبان بعنوان ابزاری قدرتمند، کارائی و اثربخشی فرآیند گزارشگری مالی را تسهیل، و فرآیند تحصیل اطلاعات و شفافیت در افشا را بهبود می‌بخشد. بنابراین پژوهش حاضر به، بررسی نقش پیاده‌سازی زبان گزارشگری مالی توسعه‌پذیر (XBRL) بر بهبود کیفیت گزارشگری مالی، افزایش شفافیت اطلاعات مالی وکاهش عدم تقارن اطلاعاتی، می‌پردازد. تحقیق از نوع کاربردی، روش تحقیق تحلیلی - پیمایشی و جامعه آماری، حسابرسان مستقل عضو جامعه حسابداران رسمی ایران هستندکه به منظور کسب دیدگاه‌های آنان پرسشنامه‌ای برای سه فرضیه، و 21 سئوال طراحی شد و به‌صورت تصادفی میان 165نفر از اعضای جامعه، در سال 1395توزیع گردید و در نهایت 150 پرسشنامه توسط اعضای نمونه تکمیل وجمع‌آوری شد و با استفاده از روش‌های آماری (آزمون دو جمله‌ای و آزمون t) مورد تجزیه و تحلیل قرار گرفت که نتایج پژوهش، فرضیه‌های تحقیق را تایید نمود و نشان دادکه پیاده‌سازی زبان گزارشگری مالی توسعه‌پذیر (XBRL) باعث بهبود کیفیت گزارشگری مالی، ارتقای شفافیت اطلاعات مالی و کاهش عدم تقارن اطلاعاتی می‌شود .

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Language (XBRL) on Improving the Quality of Financial Reporting, Increasing the Transparency of Financial Information and Reducing Information Asymmetry

نویسندگان [English]

  • Jamal Mohammadi 1
  • Ali Khozain 2
1 Ph.D. student, Accounting department of Ali Abad Katoul Branch, Azad University, Ali Abad Katoul, Iran
2 Assistant Professor of Accounting Unit Ali Abad Katoul University, Azad University, Aliabad Katoul, Iran,
چکیده [English]

Abstract
Thereporting language in new era is extensible business reporting language. This language, as a powerful tool, facilitates the efficiency and effectiveness of the financial reporting process, and improves the process of information education and transparency in disclosure. Therefore, the present study examines the role of implementing the Extensible Business Reporting Language (XBRL) on improving the quality of financial reporting and increasing the transparency of financial information and reducing information asymmetry. The research is applied, analytical-survey method and statistical society, the auditors are independent and are members of the Iranian Association of Official Accountants in order to obtain their views, a questionnaire was designed for three hypotheses, and 21 questions were distributed randomly among 165 members of the community, in the year 2016. finally 150 questionnaires were completed by sample members. Then analyzed by statistical methods (binomial test and t test) . The results of the research confirmed the research hypotheses and showed that the implementation of the Extensible Business Reporting Language (XBRL); improved the quality of financial reporting, improving the transparency of financial information and reducing information asymmetry.

کلیدواژه‌ها [English]

  • Key Words:" Extensible Business Reporting Language (XBRL)"
  • "Quality improvement"
  • " Transparency of information"
  • "Information symmetry"
  • " Business reporting"

مراجع

 
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حسابداری و منافع اجتماعی
دوره 7، شماره 3 - شماره پیاپی 26
پیاپی 26
مهر 1396
صفحه 41-60

فایل ها

سابقه مقاله

  • تاریخ دریافت: 30 تیر 1396
  • تاریخ بازنگری: 28 آبان 1396
  • تاریخ پذیرش: 13 شهریور 1396

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