Disclosure of Internal Control Based on XBRL

Hong Ming Chen; Fen Gui Li

doi:10.4028/www.scientific.net/AMR.542-543.311

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HomeAdvanced Materials ResearchAdvanced Materials Research Vols. 542-543Disclosure of Internal Control Based on XBRL

Disclosure of Internal Control Based on XBRL

Abstract:

This article is mainly to study on the necessity of implementing the internal control, and proposed some solutions to address the development of the internal control.First,We described the problem of implementation "basic norms of internal control";secondly, We proposed a new solution named XBRL for the disclosure of internal control information, and then we did some empirical research on the application of XBRL in China,The research showed that XBRL had improved the quality of corporate disclosure.

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Periodical:

Advanced Materials Research (Volumes 542-543)

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311-314

DOI:

https://doi.org/10.4028/www.scientific.net/AMR.542-543.311

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Online since:

June 2012

Authors:

Hong Ming Chen, Fen Gui Li

Keywords:

Corporate Disclosure, Information Asymmetry, Internal Control, XBRL

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