Intellectual capital disclosure （ICD） has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes ＂good＂ ICD. ...Intellectual capital disclosure （ICD） has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes ＂good＂ ICD. Companies can use Extensible Business Reporting Language （XBRL） to ＂build＂ their own intellectual capital （IC） reports. This digital format has both technical and operating characteristics suitable for reporting non-financial information. This paper reports the findings of a survey of the views of 37 Italian preparers on the scope, the taxonomy, and the assurance of IC reporting via XBRL. It was found that respondents favor the adoption of an IC reporting framework and the standardization of IC indicators. Preferences reveal uncertainty about the level of flexibility for tagging IC information, while supporting the main benefits of XBRL and indicating a marked inclination for tagged information certified by an independent audit. Overall, despite a low awareness of XBRL, the importance placed on standardization of IC information and on the usefulness of the comparability and the speed attribute of XBRL supports the appealing features of this language for developing IC reporting.展开更多
为了更好地满足企业利益相关者的需求,1998年美国会计师Charles Hoffman根据信息技术发展的趋势提出了采用XBRL(eXtensible Business Reporting Language)作为财务信息处理的技术手段。在此之后,XBRL得到了世界各国的普遍重视和采用。诚...为了更好地满足企业利益相关者的需求,1998年美国会计师Charles Hoffman根据信息技术发展的趋势提出了采用XBRL(eXtensible Business Reporting Language)作为财务信息处理的技术手段。在此之后,XBRL得到了世界各国的普遍重视和采用。诚然,我国也不例外,但是,由于我国特有的制度安排,出现了由财政部、上海证券交易所和深圳证券交易所主导的国内XBRL标准"三足鼎立"的现象,由此导致了国内XBRL标准的囚徒困境。本文分析了这种现象的来龙去脉与弊端,并提出一个基于共同代理模型的中国XBRL标准的制定路径。展开更多
文摘Intellectual capital disclosure （ICD） has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes ＂good＂ ICD. Companies can use Extensible Business Reporting Language （XBRL） to ＂build＂ their own intellectual capital （IC） reports. This digital format has both technical and operating characteristics suitable for reporting non-financial information. This paper reports the findings of a survey of the views of 37 Italian preparers on the scope, the taxonomy, and the assurance of IC reporting via XBRL. It was found that respondents favor the adoption of an IC reporting framework and the standardization of IC indicators. Preferences reveal uncertainty about the level of flexibility for tagging IC information, while supporting the main benefits of XBRL and indicating a marked inclination for tagged information certified by an independent audit. Overall, despite a low awareness of XBRL, the importance placed on standardization of IC information and on the usefulness of the comparability and the speed attribute of XBRL supports the appealing features of this language for developing IC reporting.
文摘为了更好地满足企业利益相关者的需求,1998年美国会计师Charles Hoffman根据信息技术发展的趋势提出了采用XBRL(eXtensible Business Reporting Language)作为财务信息处理的技术手段。在此之后,XBRL得到了世界各国的普遍重视和采用。诚然,我国也不例外,但是,由于我国特有的制度安排,出现了由财政部、上海证券交易所和深圳证券交易所主导的国内XBRL标准"三足鼎立"的现象,由此导致了国内XBRL标准的囚徒困境。本文分析了这种现象的来龙去脉与弊端,并提出一个基于共同代理模型的中国XBRL标准的制定路径。
