{"id":"https://openalex.org/W2893995717","doi":"https://doi.org/10.3233/978-1-61499-785-6-331","title":"The Influence of Using XBRL on Quoted Company's Information Quality","display_name":"The Influence of Using XBRL on Quoted Company's Information Quality","publication_year":2017,"publication_date":"2017-01-01","ids":{"openalex":"https://openalex.org/W2893995717","doi":"https://doi.org/10.3233/978-1-61499-785-6-331","mag":"2893995717"},"language":"en","primary_location":{"id":"doi:10.3233/978-1-61499-785-6-331","is_oa":false,"landing_page_url":"https://doi.org/10.3233/978-1-61499-785-6-331","pdf_url":null,"source":{"id":"https://openalex.org/S4210201731","display_name":"Frontiers in artificial intelligence and applications","issn_l":"0922-6389","issn":["0922-6389","1879-8314"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Frontiers in Artificial Intelligence and Applications","raw_type":"book-chapter"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5112066523","display_name":"Yuchen Yang","orcid":null},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Yang Yu-chen","raw_affiliation_strings":[],"affiliations":[]},{"author_position":"middle","author":{"id":null,"display_name":"Chen Yan-li","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Chen Yan-li","raw_affiliation_strings":[],"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5011171519","display_name":"Lei Wang","orcid":"https://orcid.org/0000-0002-3288-0546"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Wang Lei","raw_affiliation_strings":[],"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5101867082","display_name":"Chen Tang","orcid":"https://orcid.org/0000-0001-6830-4113"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Tang Chen","raw_affiliation_strings":[],"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5112066523"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.29042348,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":null,"issue":null,"first_page":"331","last_page":"342"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9901000261306763,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9901000261306763,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.9492855072021484},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5578184723854065},{"id":"https://openalex.org/keywords/quality","display_name":"Quality (philosophy)","score":0.5182216763496399},{"id":"https://openalex.org/keywords/information-quality","display_name":"Information quality","score":0.43692657351493835},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.38180601596832275},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.323731005191803},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.3221510052680969},{"id":"https://openalex.org/keywords/engineering","display_name":"Engineering","score":0.21395429968833923},{"id":"https://openalex.org/keywords/information-system","display_name":"Information system","score":0.14858868718147278},{"id":"https://openalex.org/keywords/electrical-engineering","display_name":"Electrical engineering","score":0.043362975120544434},{"id":"https://openalex.org/keywords/physics","display_name":"Physics","score":0.04087328910827637}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.9492855072021484},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5578184723854065},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5182216763496399},{"id":"https://openalex.org/C45983554","wikidata":"https://www.wikidata.org/wiki/Q3412851","display_name":"Information quality","level":3,"score":0.43692657351493835},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.38180601596832275},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.323731005191803},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.3221510052680969},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.21395429968833923},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.14858868718147278},{"id":"https://openalex.org/C119599485","wikidata":"https://www.wikidata.org/wiki/Q43035","display_name":"Electrical engineering","level":1,"score":0.043362975120544434},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.04087328910827637},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.3233/978-1-61499-785-6-331","is_oa":false,"landing_page_url":"https://doi.org/10.3233/978-1-61499-785-6-331","pdf_url":null,"source":{"id":"https://openalex.org/S4210201731","display_name":"Frontiers in artificial intelligence and applications","issn_l":"0922-6389","issn":["0922-6389","1879-8314"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Frontiers in Artificial Intelligence and Applications","raw_type":"book-chapter"},{"id":"mag:2893995717","is_oa":false,"landing_page_url":"https://dblp.uni-trier.de/db/conf/itits/itits2017.html#YangCWT17","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":null,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4206567130","https://openalex.org/W3135521627","https://openalex.org/W2176980768","https://openalex.org/W2561905088","https://openalex.org/W2388949113","https://openalex.org/W2977141737","https://openalex.org/W2239900868","https://openalex.org/W2379717272","https://openalex.org/W2383398503","https://openalex.org/W2389533411"],"abstract_inverted_index":{"Due":[0],"to":[1,46,101,122,139,145,223],"the":[2,29,48,62,66,84,91,103,133,164,176,188,201,206,213,220,226],"Extensible":[3],"Business":[4],"Reporting":[5],"Language":[6],"(XBRL)":[7],"have":[8],"high":[9],"compatibility":[10],"and":[11,25,31,43,68,96,141,212],"other":[12],"features,":[13],"it":[14],"is":[15,210],"widely":[16],"used":[17],"in":[18,28,90,132],"finance":[19],"field,":[20],"as":[21,152],"an":[22],"information":[23,55,127,217,240],"disclosure":[24,126],"retrieval":[26],"tool":[27],"Shanghai":[30,134],"Shenzhen":[32],"Stock":[33],"Exchange":[34],"at":[35],"present.":[36],"This":[37,80,117],"article":[38,59,81,118],"mainly":[39],"uses":[40,97,119,142],"normative":[41],"research":[42,45,102],"empirical":[44,94,147,221],"discuss":[47],"influence":[49],"of":[50,70,86,93,106,113,128,166,179,191,215,228],"XBRL":[51,78,229],"on":[52,65,77,110,234],"quoted":[53,71,130,237],"accounting":[54,73,155,203,216,239],"quality.":[56,218,241],"Firstly,":[57],"this":[58],"theoretically":[60],"discusses":[61],"positive":[63,158,170,182,194,232],"effect":[64,233],"relevance":[67],"reliability":[69],"company's":[72,114,238],"information,":[74],"which":[75],"based":[76],"standard.":[79],"brings":[82],"into":[83],"concept":[85],"earnings":[87,161,173,185,197,207],"response":[88,162,174,186,198,208],"coefficient":[89,209],"process":[92],"research,":[95,222],"event":[98],"study":[99],"method":[100],"reaction":[104],"degree":[105],"market":[107,136],"excess":[108],"return":[109],"unexpected":[111,154],"factors":[112],"financial":[115],"report.":[116],"stratified":[120],"sampling":[121],"select":[123],"annual":[124],"report":[125],"501":[129],"companies":[131],"stock":[135],"from":[137],"2012":[138],"2015":[140],"these":[143],"samples":[144],"do":[146],"research.":[148],"The":[149],"results":[150],"are":[151],"follows,":[153],"surplus":[156,168],"has":[157,169,181,193],"correlation":[159,171,183,195],"with":[160,172,184,196],"coefficient;":[163,175,187],"persistence":[165],"company":[167,180,192],"growth":[177],"rate":[178],"risk":[189],"variation":[190],"coefficient.":[199],"From":[200,219],"western":[202],"theory":[204],"perspective,":[205],"larger":[211],"higher":[214],"some":[224],"extent,":[225],"implementation":[227],"made":[230],"a":[231],"our":[235],"country's":[236]},"counts_by_year":[{"year":2021,"cited_by_count":1}],"updated_date":"2026-04-16T08:26:57.006410","created_date":"2025-10-10T00:00:00"}