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2013 (Vol. 5, Issue: 05)
Article Information:

Analysis the Impact of XBRL in China’s Capital Market Using Methods of Empirical Research

Hongming Chen and Fengui Li
Corresponding Author:  Hongming Chen 

Key words:  Accounting information, capital markets, information asymmetry, small investors, XBRL, ,
Vol. 5 , (05): 1521-1527
Submitted Accepted Published
June 28, 2012 August 28, 2012 February 11, 2013
Abstract:

XBRL is a financial reporting language, which is based on XML. Since 2003 we have tried to use financial reporting based on XBRL for listed company disclosure in China. This study mainly stands on the perspective of small investors, using empirical research methods to investigate whether XBRL reduced the level of information asymmetry in China’s capital market or not and further explaining XBRL promotes the rational allocation of resources in China's capital market and provided a guarantee for China's capital market having a rapid and stable development. This study generalizes the significance of the application of XBRL in China capital market, while its challenges have also been summarized. The main significance of this study is finding more “deminders” for the universal application of XBRL in China.
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  Cite this Reference:
Hongming Chen and Fengui Li, 2013. Analysis the Impact of XBRL in China’s Capital Market Using Methods of Empirical Research.  Research Journal of Applied Sciences, Engineering and Technology, 5(05): 1521-1527.
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ISSN (Online):  2040-7467
ISSN (Print):   2040-7459
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