文献类型：期刊文献

英文题名：The impact of XBRL classification criteria on accounting conservatism—an example of the wholesale and retail trade

作者：Hu, R.Y.[1]; Hu, F.Y.[1]

机构：[1] Accounting Informatization And Finance Decision Support Center, East China University of Science and Technology, Shanghai, China

年份：2015

起止页码：479

外文期刊名：Network Security and Communication Engineering - Proceedings of the 2014 International Conference on Network Security and Communication Engineering, NSCE 2014

收录：EI(收录号：20161302170237)

语种：英文

外文关键词：Commerce - Sales - Costs - Classification (of information) - Shareholders

摘要：This research took the wholesale and retail trade industry listed on the Shanghai Stock Exchange as an example. The author analyzed the impact of the use of XBRL classification criteria on accounting information by taking the data from 58 listed companies in this industry from 2005-2010 as a sample for statistical and regression analysis. In this paper, by taking Shanghai wholesale and retail trade data as a sample, the establishment of XBRL, asset-liability ratio, the proportion of the largest shareholder, whether the general manager holdings, changes in accounting standards and other relevant independent variables, including a dummy variable XBRL, investment opportunities, cash flow, asset size and other control variables and the dependent variable of accounting conservatism were measured by building a model. Through the establishment of regression models, the author took regression analysis and used empirical research methods to explore whether there was a significant impact of XBRL classification criteria on Accounting conservatism and put forward relevant suggestions. Consequently, the author finds, accounting conservatism from 2008- 2010 was more significant, compared to the conservatism from 2005-2007, where the use of XBRL had a significant effect. According to relevant conclusions, the author proposed some suggestions to the implementation of XBRL. ? 2015 Taylor & Francis Group, London.