The Application of XBRL Financial Reports and Quality of Accounting Information in China

Based on the sampling from semi-annual reports on Shenzhen and Shanghai Stock Exchange,this article performs an empirical study on how the newly-applied XBRL standard platform of financial report disclosure influences listed companies' accounting information quality.As result shown,XBRL format has positive influence over accounting information's reliability,relevance,and comparability,which further helps investors to make more accurate decisions.