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

Subject Areas : Management Accounting

دکتر هاشم نیکومرام ¹ , ناصر شکاری ²

1 - ندارد
2 - ندارد

Received: 2010-07-03 Accepted : 2010-09-18 Published : 2010-09-23

Keywords: Extensible Business Reporting , web accounting, Systems, Accounting Information System,

Abstract :

this paper with purposes, such as examination of relation XBRL with specialquality of accounting information, recognition and identify XBRL and usage that inaccounting description and offer how works XBRL and analysis of benefits andblemishes XBRL as a relations XBRL with special quality of accountinginformation from approach of superior accountants on accepted companies in TehranStock Exchange was formed .through 479 accepted companies in Tehran StockExchange in the second half of 1388 on error 0/1 and the Cochran method, that shouldbe taken about 85 samples, so to display the questionnaire method and the possiblerandom without replacement, was distributed. Evaluate research hypothesis at thelevel of agreement from the table confidence 0.95 were used. The results revealed theapproved XBRL relationship with each variable being related, reliability andcomparability of accounting information was. Also evaluate variables in terms ofresearch priorities of the Friedman Statistic SPSS software was used were identifiedbetween variables in terms of research priorities are different.