Proceedings of the 2017 4th International Conference on Education, Management and Computing Technology (ICEMCT 2017)

Research on the Factors Influencing XBRL Financial Reporting Innovation

Authors
Nayi Zhang
Corresponding Author
Nayi Zhang
Available Online May 2017.
DOI
10.2991/icemct-17.2017.331How to use a DOI?
Keywords
XBRL; Financial Reporting; Influence Factors
Abstract

XBRL is an important technical innovation in the field of financial reporting, and its adoption and diffusion is affected by many factors. In this paper, the concept and characteristics of XBRL are discussed to analyze the influence of factors including technology factor, organization factor and environment factor on the adoption and diffusion of XBRL. At present, in China, the complexity, compatibility, technical advantages of XBRL technology and imitative pressure on the market environment have significant effect on the adoption and diffusion of it. In addition, the cognitive degree of XBRL technology has a significant effect on its adoption and diffusion. However, the learning resources and training of XBRL technology as well as the normative pressure of the market environment have no obvious effect on its adoption and diffusion.

Copyright
© 2017, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2017 4th International Conference on Education, Management and Computing Technology (ICEMCT 2017)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
May 2017
ISBN
978-94-6252-323-4
ISSN
2352-5398
DOI
10.2991/icemct-17.2017.331How to use a DOI?
Copyright
© 2017, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Nayi Zhang
PY  - 2017/05
DA  - 2017/05
TI  - Research on the Factors Influencing XBRL Financial Reporting Innovation
BT  - Proceedings of the 2017 4th International Conference on Education, Management and Computing Technology (ICEMCT 2017)
PB  - Atlantis Press
SP  - 1553
EP  - 1557
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemct-17.2017.331
DO  - 10.2991/icemct-17.2017.331
ID  - Zhang2017/05
ER  -