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辽宁上市公司网络财务报告披露质量评价及改善建议 被引量:3

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摘要 本文构建了网络财务报告质量评价指数,依据该指数对辽宁、北京和上海共156家上市公司的网络财务报告披露情况进行评价分析。研究发现辽宁上市公司网络财务报告披露质量相对较低,存在网络财务报告披露方式简单、网路标设置不准确等问题。为促进网络财务报告披露质量的提升,论文提出了加强可扩展企业报告语言(XBRL)的研发和使用等建议。
出处 《现代商业》 2014年第20期256-258,共3页 Modern Business
基金 辽宁省社科基金项目(L13BJY039)的阶段性研究成果
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