在中国,企业级XBRL分类标准元素的利用率和互操作性
Xin Song1, Zijie Ding1, Chao Liu2
1Business School, University of Shanghai for Science and Technology, Shanghai 200093, China.
Computational intelligence and neuroscience
|September 12, 2024
概括
该研究发现,中国的XBRL分类元素与它们在上市公司的实际使用之间存在重大差异. 需要更新以使分类学与会计逻辑保持一致,以便更好地标准化财务数据.
科学领域:
- 会计信息系统 会计信息系统
- 金融数据标准化 金融数据标准化
- 数字金融数字金融
背景情况:
- 数字行业的增长需要标准化的金融数据交换.
- 扩展商业报告语言 (XBRL) 对于全球金融数据的互操作性至关重要.
- 评估XBRL在中国的实际应用对于其有效采用至关重要.
研究的目的:
- 量化衡量中国XBRL常见分类元素在企业中的适用性.
- 检查跨公司的XBRL元素的互操作性,缺失和模糊性.
- 发现中国XBRL标准与现实财务报告之间的差距.
主要方法:
- 深入研究和定量测量XBRL分类元素的使用情况.
- 使用定量模型对互操作性的分析.
- 在一般标准中的XBRL元素与上市公司的财务报告进行比较.
主要成果:
- 定义的XBRL元素与在中国上市公司的财务报告中使用的元素之间存在重大差异.
- 定量互操作性模型显示公司之间存在很大的差异,即使是在同一个行业内.
- 该研究强调了当前XBRL应用中元素缺失和模两可的问题.
结论:
- 中国的XBRL分类学需要根据基本会计原则进行更新.
- 改善XBRL元素在会计流程中的整合是必不可少的.
- 加强分类统一将促进更准确和标准化的金融数据交换.
更多相关视频
00:05In Silico Modeling Method for Computational Aquatic Toxicology of Endocrine Disruptors: A Software-Based Approach Using QSAR Toolbox
Published on: August 28, 2019
13.9K
07:35Selecting Multiple Biomarker Subsets with Similarly Effective Binary Classification Performances
Published on: October 11, 2018
7.4K
相关概念视频
Ratio Level of Measurement
17.5K
The way a set of data is measured is called its level of measurement. Correct statistical procedures depend on a researcher being familiar with levels of measurement. For analysis, data are classified into four levels of measurement—nominal, ordinal, interval, and ratio.
A set of data measured using the ratio scale takes care of the ratio problem and provides complete information. Ratio scale data are like interval scale data, except they have a zero point and ratios can be calculated....
A set of data measured using the ratio scale takes care of the ratio problem and provides complete information. Ratio scale data are like interval scale data, except they have a zero point and ratios can be calculated....
17.5K
Interpreting X̄ Charts
62
Interpreting x̄ charts, a type of control chart used in statistical process control helps monitor the variation in processes over time. The x̄ chart is based on the sample mean and allows for monitoring variations in the process mean over time. These charts are pivotal for quality assurance in manufacturing and other sectors.
An x̄ chart plots the values of individual measurements over time against control limits calculated from historical data. The central line...
An x̄ chart plots the values of individual measurements over time against control limits calculated from historical data. The central line...
62
The X̄ Chart
109
The x̄ chart is a statistical tool for monitoring the means in a process.
The x̄ chart, often known as the individual control chart, is a crucial tool in statistical process control. It is designed to monitor process behavior and performance over time and is widely used in various industries to ensure that processes are operating at their optimum capacity and within specified limits.
A x̄ chart is constructed by plotting individual measurements of a quality...
The x̄ chart, often known as the individual control chart, is a crucial tool in statistical process control. It is designed to monitor process behavior and performance over time and is widely used in various industries to ensure that processes are operating at their optimum capacity and within specified limits.
A x̄ chart is constructed by plotting individual measurements of a quality...
109
Interpreting R Charts
57
R chart, or range chart, is a fundamental tool in statistical process control used to monitor the variability within a process. It complements the X-bar (x̄) chart by focusing on the range of the data, rather than individual values, providing a clear picture of the process dispersion over time.
An R chart plots the range of subsets of measurements collected from a process. Each point on the chart represents the range—defined as the difference between the maximum and minimum...
An R chart plots the range of subsets of measurements collected from a process. Each point on the chart represents the range—defined as the difference between the maximum and minimum...
57
Base Quantities and Derived Quantities
20.0K
In any system of units, the units for some physical quantities must be specified through a measurement process. These measurements are the base quantities of the system, and their units are the base units of the system. The algebraic combinations of the base values can then be used to express all other physical quantities. Each of these physical quantities is then referred to as a derived quantity, with each unit being referred to as a derived unit.
The International Organization for...
The International Organization for...
20.0K
Periodic Classification of the Elements
45.2K
The periodic table arranges atoms based on increasing atomic number so that elements with the same chemical properties recur periodically. When their electron configurations are added to the table, a periodic recurrence of similar electron configurations in the outer shells of these elements is observed. Because they are in the outer shells of an atom, valence electrons play the most important role in chemical reactions. The outer electrons have the highest energy of the electrons in an atom...
45.2K
