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XBRL的发展对会计信息质量产生了一定的影响,本文回顾及评述了国内外学者对XBRL对会计信息质量基本特征及透明度影响等方面的研究,展望了未来XBRL会计信息质量研究的发展方向。
The development of XBRL has a certain impact on the quality of accounting information. This paper reviews and comments on domestic and foreign scholars’ research on the basic characteristics and transparency of accounting information quality by XBRL, and looks forward to the future direction of XBRL accounting information quality research.