عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Today, great changes have been occurred in information technology of accounting and financial activities area, so that XBRL is more applied. This research is aimed to investigate effects of using XBRL on financial reporting of Iranian firms. The research population includes all mangers of firms listed in Tehran stock exchange, academics and certified accountants who are member of Accountant community of Iranian. The study sample is selected according to Cochran method, and a questionnaire including 25 inferential questions and 7 explorative questions is provided. To investigate the relation between XBRL and studied factors, the Chi-square rank correlation is used.
Findings show that the most significant relation is between XBRL and information access time.
Given the research results, one can claim that XBRL can enhance manager's planning capability, speed the implementations, provide the mangers with more on time information and decrease final cost of financial reports.
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