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
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;
Conference_Titel :
Business Computing and Global Informatization (BCGIN), 2012 Second International Conference on
Conference_Location :
Shanghai
Print_ISBN :
978-1-4673-4469-2
DOI :
10.1109/BCGIN.2012.91
