High accounting transparency is conducive to a smooth and orderly operation of the capital market, and it can help users of accounting information to make reasonable economic decisions. As a classic case of financial reporting innovation, XBRL (eXtensible Business Reporting Language) can reduce the cost of information producing and exchange, and provide convenience to investors to use financial information. According to the different opinions of the accounting transparency nowadays, the essay

more »

... fines accounting transparency with two aspects: create quality and disclosure quality of accounting information. Then it analyzes the correlation between the XBRL and accounting transparency. The conclusion of this paper is that XBRL can obviously improve overall accounting transparency of listed companies, but cannot improve the create quality of accounting information obviously.