XBRL财务报告分类标准的层级扩展研究
摘要
自1998年诞生以来,XBRL(可扩展商业报告语言)在世界范围内已经经历了十余年的推广和发展。目前已有几十个国家和地区发布了各自的XBRL财务报告分类标准或者正在积极筹备和推广XBRL。财务报告主体依据XBRL财务报告分类标准报送XBRL财务报告。分类标准的质量直接影响到XBRL财务报告的质量,所以分类标准是XBRL理论和实践中的一个重要问题。鉴于XBRL的技术特点,各国发布的通用分类标准一般都只包含具有普遍性的财务信息元素及其关系。而在XBRL的具体实施过程中,不同的行业、企业还需要根据其自身个性化的披露意愿对通用分类标准进行扩展,以便更好的进行信息披露。
目前国际XBRL的发展趋势已经由分类标准的制定逐步过渡到分类标准的扩展,以满足报告主体更个性化的自愿性信息披露。但是,个性化的信息披露可能造成信息一致性的降低,导致XBRL财务报告质量下降、致使信息披露的透明度降低。这个矛盾使得分类标准的扩展处于进退两难的境地。我国的通用分类标准已于2010年发布,银行业等行业分类标准的扩展也正在进行中。但是目前XBRL分类标准实施和扩展中的几个基本问题一直悬而未决。本文围绕“分类标准是否需要扩展”、“如何进行分类标准扩展”这两个基本问题展开研究。这些问题是分类标准制定者、XBRL财务报告主体、信息披露监管者、信息披露中介乃至投资者都关注的问题,同时也是学术界关注的问题。
本文采用理论分析和实证研究相结合的方法,综合运用经济学理论、管理学理论、财务会计理论、信息科学理论和数据库理论,以分类标准扩展为主题,围绕上述两个基本问题逐层展开研究。首先对分类标准扩展中的相关概念予以界定,然后对国内外相关文献进行梳理和评价。为了解答“分类标准是否需要扩展”的问题,本文从企业信息披露实务的视角,对我国现有分类标准在信息披露中的适用性进行了评价。然后,继续研究“如何进行分类标准扩展”的问题。本文将该基本问题细分为两个子问题“分类标准扩展的架构”和“分类标准扩展的方法”依次进行研究。针对现有分类标准评价中发现的问题和本体理论,本文尝试构建与现有的直接扩展架构不同的层级扩展架构,以期提高分类标准扩展的效果和效率。在此基础上,本文对该架构按照行业层级特征和企业层级特征分别进行了检验。接下来,本文在层级扩展架构下,分析了分类标准扩展的具体方法,包括元素扩展和元素间关系的扩展。最后本文依据通用层级、行业层级和企业层级分别提出了分类标准扩展的政策建议。
本文的主要研究结论如下:
1、现有分类标准的适用性有待提高,需要进行分类标准的扩展。本文采用财务信息元素匹配的研究方法,对现有分类标准在披露实务中的适用性进行了评价。本文采用等距抽样的方法,抽取了341家上市公司。对每家样本公司2009年年度财务报告附注中的元素和分类标准中的元素按照本文整理的元素列表(2116个元素)进行了一一匹配,并将每个披露的元素区分为分类标准中已经定义的复用元素和企业自定义的扩展元素。通过对扩展元素的数量和粒度、通用分类标准的覆盖率和复用率的统计和检验,本文发现现有通用分类标准的完整性和效率性均有待提高,适用性水平值得改进。从提高分类标准适用性的角度,需要对分类标准进行扩展。
2、分类标准的扩展可以采用层级扩展的架构。“如何进行分类标准扩展”的第一个子问题就是“分类标准的扩展架构”问题。本文基于本体理论,首先分析了分类标准的结构特征,并基于分类标准本身的本体特征,尝试构建了“通用层级——行业层级——企业层级”的层级扩展架构。该架构的层级性和交互性特征,使得该架构下的分类标准较直接扩展架构下的分类标准具有更高的标记一致性,从而提高了XBRL财务报告的透明度。本文通过基于披露实务的实证研究对该架构进行了验证。本文采用元素匹配的研究方法,对样本企业财务报告披露实务中的扩展元素按照行业门类进行统计和分析。本文的研究结果表明,不同行业门类的企业,其披露的扩展元素不仅在数量上存在差异而且在粒度上也存在差异。本文还验证了企业披露的扩展元素数量还受到企业经营特征、企业股权集中度、董事会独立程度、管理层与股东之间的代理成本的影响。经过本文的稳健性检验,上述结果具有一定的稳定性。综上,分类标准的扩展既存在一定的行业特征又存在一定的企业特征,表明分类标准的扩展呈现出一定的层级性。
3、分类标准的扩展可以采用元素扩展和元素间关系扩展相结合的方法。“如何进行分类标准扩展”的第二个子问题是“分类标准的扩展方法”问题。本文在层级扩展的架构下,基于财务信息元素理论和分类标准工程学,提出了分类标准扩展的具体方法,包括元素扩展、元素间关系的扩展和扩展的度量。元素扩展依据分类标准中元素的树状架构,区分等同元素和扩展元素。关系扩展依据元素扩展进行。元素的粒度是度量分类标准扩展的工具,是元素在一定的财务信息空间中所表达信息的相对细致程度。本文还提出了在元素信息空间中采用元素粒度度量元素扩展的方法,包括其应用的基本假定、计算原理和步骤。
本文的创新点主要体现在以下四个方面:
1、对XBRL财务报告分类标准层级扩展架构的研究。研究XBRL分类标准的文献比较有限,而直接研究分类标准扩展的文献更少。目前,笔者尚未发现对分类标准扩展架构进行系统性理论研究的文献。本文基于本体理论,尝试构建了分类标准的层级扩展架构,弥补了国内外XBRL财务报告分类标准扩展理论研究的不足。
2、对XBRL财务报告分类标准层级扩展方法的研究。本文基于分类标准层级扩展的架构,依据元素扩展和关系扩展之间的关系,较系统的分析了从通用分类标准,经由行业扩展分类标准,到企业扩展分类标准的层级扩展方法。该研究对分类标准扩展的理论研究和实践都具有参考意义。
3、基于信息粒度的分类标准扩展程度的量化度量。本文还尝试利用财务信息元素的粒度来量化地度量分类标准扩展的程度。财务信息元素的粒度是元素在一定的财务信息元素空间中所表达信息的相对细致程度。该方法在一定程度上丰富了分类标准扩展程度度量的研究。
4、基于通用分类标准元素匹配方法的披露实务扩展元素的定量化研究。XBRL分类标准研究中一直以来的一个技术难题是实证研究经验数据的可获得性问题。本文借鉴匹配性研究的思路,以通用分类标准中已经定义的元素为依据,与企业财务报告披露实务中抽象出来的元素进行匹配,在此基础上区分复用元素和扩展元素。该方法可以定量化的度量披露实务中的元素扩展信息,并为分类标准扩展的相关研究提供经验数据的支持。本文所采用的“披露元素总数”、“扩展元素总数”等还可以作为以XBRL分类标准视角定量化衡量企业财务信息披露规模和程度的代理变量,用于其他与信息披露相关的研究。
XBRL (eXtensible Business Reporting Language) has been spreading and developing for more than ten years from its first creation in 1998. Decades of countries and regions have released or are creating their own national taxonomies. The reporter files XBRL financial report based on XBRL financial report taxonomy. The quality of XBRL financial reporting is influenced by the quality of XBRL financial report taxonomy directly, so taxonomy is one of the important issues in XBRL theory and practice. Only generalized financial information elements and their relationship are involved in the national generalized taxonomy as a result of the technical features of XBRL. Different industries and firms need to extend the generalized taxonomy based on their aspiration of personalized disclosure in order to disclose better in the adoption process of XBRL.
Nowadays, the front edge of XBRL development has changed from the creation and release of generalized taxonomy to the taxonomy extension. But personalized disclosure may cause the reduction of consistence of data, quality of financial reporting and transparency of disclosure. The contradiction leads the taxonomy extension to a dilemma. The China national generalized taxonomy was released in 2010 and the industry extension is in process, such as commercial bank. Some basic questions about taxonomy extension have not been answered yet. This dissertation focuses on the two basic questions“Is it necessary to extend the taxonomy?”and“How to extend the taxonomy?”. Not only people from practice field such as taxonomy creators, XBRL financial reporters, disclosure regulators, disclosure agencies and even investors but also researchers are interested in these questions.
This dissertation sets the taxonomy extension as the key point and furthers the research in order to answer these questions employing the theory of economics, management, financial accounting, information science and data-base theory by involving theoretical and empirical methods. At first, this dissertation sets boundary of the concepts used followed by the literature review of the research topic. In order to answer the question“Is it necessary to extend the taxonomy?”this dissertation evaluates the capability of the current taxonomy from the aspect of information disclosure practice. Then this dissertation divides the second basic question“How to extend the taxonomy?”to two separated sub-questions“framework of taxonomy extension”and“method of taxonomy extension”. In order to improve the effect and efficiency of taxonomy extension this dissertation tries to create the framework of taxonomy hierarchical extension based on the problems in the evaluation and ontology theory , then tests the framework in industry and firm hierarchy. This dissertation analyses the specific method under the framework which is different from the direct extension. At last some policy proposals of extension in general, industry and firm hierarchy are presented.
The main research conclusions are as follows:
1) The capability of current taxonomy is due to be improved and taxonomy extension is necessary.
This dissertation introduces elements matching method to evaluate the capability of current taxonomy. Systematic sampling is used to get the 341 listed companies as the sample. This dissertation matches the elements in the footnotes of the 2009 annual reports of the sample and the elements of the general purpose taxonomy based on the list of 2116 elements one by one then divides them into re-used elements from taxonomy or firm-custom extension elements. This dissertation finds that the perfection and efficiency of the general purpose taxonomy are due to be improved and the capability is due to be improved also by the statistics and tests of the numbers and granular of extended elements, coverage rate and re-used rate of the taxonomy. The taxonomy extension is necessary in order to improve the capability of taxonomy.
2) The framework of taxonomy hierarchical extension is feasible for taxonomy extension.
The first sub-question of“How to extend the taxonomy”is“The framework of taxonomy extension”. This dissertation first analyses the structure of taxonomy based on ontology theory and tries to create the framework of taxonomy hierarchical extension which is“general-industry-firm”. The hierarchical and interactive characters of the framework can increase the consistence of tags in taxonomy and improve the transparency of XBRL financial report compared to direct extension.
This dissertation tests the framework by empirical study. This dissertation uses the matching method to analyze the extended elements by industries. The results imply that both numbers and granular of extended elements differ among different industries and the numbers are influenced by firm’s operating characters, ownership concentration, independence of board and agency cost between the management and owners. Additional robust tests are presented also. Above all, the extension has certain industry-specific character and firm-specific character. The framework of extension shows its hierarchical character.
3) The combination of elements extension and relationship extension method is feasible for taxonomy extension.
The second sub-question of“How to extend the taxonomy”is“The method of taxonomy extension”. This dissertation introduces the specific methods of elements extension, relationship extension and measurement of extension under the framework of taxonomy hierarchical extension based on the theory of financial information element and taxonomy engineering. The distinction of re-used elements and extended elements is based on the tree structure of the elements in taxonomy. Relationship extension is based on the elements extension. Granular is the relative subtlety of information in the financial element space. The granular of element is a tool for measurement of extension and this dissertation also introduces its assumption, calculation principle and specific method.
Following are the primary contributions of this dissertation in four aspects:
1) Research on the framework of taxonomy hierarchical extension. There are limited literature of taxonomy and even fewer of framework of taxonomy extension. The author has not discovered academic papers which concentrate on the systematic theoretic research on taxonomy extension so far. This dissertation analyzes the framework of taxonomy extension in a systematic way based on ontology theory and adds to the research on theory of XBRL financial report taxonomy extension.
2) Research on the method of taxonomy hierarchical extension. This dissertation systematically analyzes the process of extending the generalized taxonomy to industry extended taxonomy, then firm extended taxonomy based on the framework of hierarchical extension of taxonomy and the relationship between element extension and relationship extension. This is useful for theory research and practice reference.
3) Quantitative measurement of the extent of taxonomy extension based on element’s granular This dissertation tries to measure the extent of taxonomy extension quantitatively by introducing element’s granular. The granular of element is the relatively particular extent of element in a given financial information element space. This method contributes to the measurement of the extent of taxonomy extension.
4) Quantitative research on the elements of disclosure practice based on the match of the element in generalized taxonomy
It is one of the technological problems in the XBRL research area that there is no access to obtain data for empirical study. This dissertation draws on the idea of matching method and distinguishes the reused elements and extended elements by matching the elements defined in the generalized taxonomy and extended elements in the disclosure practice. This method can measure the information of extended elements in the disclosure practice quantitatively and provide data support for research on taxonomy extension. The“total numbers of disclosed elements”,”total numbers of extended elements”and so on can be used as the proxy variables of the scale and extent of firm’s disclosure from the quantitative measurement by XBRL taxonomy in other research on information disclosure.
目前国际XBRL的发展趋势已经由分类标准的制定逐步过渡到分类标准的扩展,以满足报告主体更个性化的自愿性信息披露。但是,个性化的信息披露可能造成信息一致性的降低,导致XBRL财务报告质量下降、致使信息披露的透明度降低。这个矛盾使得分类标准的扩展处于进退两难的境地。我国的通用分类标准已于2010年发布,银行业等行业分类标准的扩展也正在进行中。但是目前XBRL分类标准实施和扩展中的几个基本问题一直悬而未决。本文围绕“分类标准是否需要扩展”、“如何进行分类标准扩展”这两个基本问题展开研究。这些问题是分类标准制定者、XBRL财务报告主体、信息披露监管者、信息披露中介乃至投资者都关注的问题,同时也是学术界关注的问题。
本文采用理论分析和实证研究相结合的方法,综合运用经济学理论、管理学理论、财务会计理论、信息科学理论和数据库理论,以分类标准扩展为主题,围绕上述两个基本问题逐层展开研究。首先对分类标准扩展中的相关概念予以界定,然后对国内外相关文献进行梳理和评价。为了解答“分类标准是否需要扩展”的问题,本文从企业信息披露实务的视角,对我国现有分类标准在信息披露中的适用性进行了评价。然后,继续研究“如何进行分类标准扩展”的问题。本文将该基本问题细分为两个子问题“分类标准扩展的架构”和“分类标准扩展的方法”依次进行研究。针对现有分类标准评价中发现的问题和本体理论,本文尝试构建与现有的直接扩展架构不同的层级扩展架构,以期提高分类标准扩展的效果和效率。在此基础上,本文对该架构按照行业层级特征和企业层级特征分别进行了检验。接下来,本文在层级扩展架构下,分析了分类标准扩展的具体方法,包括元素扩展和元素间关系的扩展。最后本文依据通用层级、行业层级和企业层级分别提出了分类标准扩展的政策建议。
本文的主要研究结论如下:
1、现有分类标准的适用性有待提高,需要进行分类标准的扩展。本文采用财务信息元素匹配的研究方法,对现有分类标准在披露实务中的适用性进行了评价。本文采用等距抽样的方法,抽取了341家上市公司。对每家样本公司2009年年度财务报告附注中的元素和分类标准中的元素按照本文整理的元素列表(2116个元素)进行了一一匹配,并将每个披露的元素区分为分类标准中已经定义的复用元素和企业自定义的扩展元素。通过对扩展元素的数量和粒度、通用分类标准的覆盖率和复用率的统计和检验,本文发现现有通用分类标准的完整性和效率性均有待提高,适用性水平值得改进。从提高分类标准适用性的角度,需要对分类标准进行扩展。
2、分类标准的扩展可以采用层级扩展的架构。“如何进行分类标准扩展”的第一个子问题就是“分类标准的扩展架构”问题。本文基于本体理论,首先分析了分类标准的结构特征,并基于分类标准本身的本体特征,尝试构建了“通用层级——行业层级——企业层级”的层级扩展架构。该架构的层级性和交互性特征,使得该架构下的分类标准较直接扩展架构下的分类标准具有更高的标记一致性,从而提高了XBRL财务报告的透明度。本文通过基于披露实务的实证研究对该架构进行了验证。本文采用元素匹配的研究方法,对样本企业财务报告披露实务中的扩展元素按照行业门类进行统计和分析。本文的研究结果表明,不同行业门类的企业,其披露的扩展元素不仅在数量上存在差异而且在粒度上也存在差异。本文还验证了企业披露的扩展元素数量还受到企业经营特征、企业股权集中度、董事会独立程度、管理层与股东之间的代理成本的影响。经过本文的稳健性检验,上述结果具有一定的稳定性。综上,分类标准的扩展既存在一定的行业特征又存在一定的企业特征,表明分类标准的扩展呈现出一定的层级性。
3、分类标准的扩展可以采用元素扩展和元素间关系扩展相结合的方法。“如何进行分类标准扩展”的第二个子问题是“分类标准的扩展方法”问题。本文在层级扩展的架构下,基于财务信息元素理论和分类标准工程学,提出了分类标准扩展的具体方法,包括元素扩展、元素间关系的扩展和扩展的度量。元素扩展依据分类标准中元素的树状架构,区分等同元素和扩展元素。关系扩展依据元素扩展进行。元素的粒度是度量分类标准扩展的工具,是元素在一定的财务信息空间中所表达信息的相对细致程度。本文还提出了在元素信息空间中采用元素粒度度量元素扩展的方法,包括其应用的基本假定、计算原理和步骤。
本文的创新点主要体现在以下四个方面:
1、对XBRL财务报告分类标准层级扩展架构的研究。研究XBRL分类标准的文献比较有限,而直接研究分类标准扩展的文献更少。目前,笔者尚未发现对分类标准扩展架构进行系统性理论研究的文献。本文基于本体理论,尝试构建了分类标准的层级扩展架构,弥补了国内外XBRL财务报告分类标准扩展理论研究的不足。
2、对XBRL财务报告分类标准层级扩展方法的研究。本文基于分类标准层级扩展的架构,依据元素扩展和关系扩展之间的关系,较系统的分析了从通用分类标准,经由行业扩展分类标准,到企业扩展分类标准的层级扩展方法。该研究对分类标准扩展的理论研究和实践都具有参考意义。
3、基于信息粒度的分类标准扩展程度的量化度量。本文还尝试利用财务信息元素的粒度来量化地度量分类标准扩展的程度。财务信息元素的粒度是元素在一定的财务信息元素空间中所表达信息的相对细致程度。该方法在一定程度上丰富了分类标准扩展程度度量的研究。
4、基于通用分类标准元素匹配方法的披露实务扩展元素的定量化研究。XBRL分类标准研究中一直以来的一个技术难题是实证研究经验数据的可获得性问题。本文借鉴匹配性研究的思路,以通用分类标准中已经定义的元素为依据,与企业财务报告披露实务中抽象出来的元素进行匹配,在此基础上区分复用元素和扩展元素。该方法可以定量化的度量披露实务中的元素扩展信息,并为分类标准扩展的相关研究提供经验数据的支持。本文所采用的“披露元素总数”、“扩展元素总数”等还可以作为以XBRL分类标准视角定量化衡量企业财务信息披露规模和程度的代理变量,用于其他与信息披露相关的研究。
XBRL (eXtensible Business Reporting Language) has been spreading and developing for more than ten years from its first creation in 1998. Decades of countries and regions have released or are creating their own national taxonomies. The reporter files XBRL financial report based on XBRL financial report taxonomy. The quality of XBRL financial reporting is influenced by the quality of XBRL financial report taxonomy directly, so taxonomy is one of the important issues in XBRL theory and practice. Only generalized financial information elements and their relationship are involved in the national generalized taxonomy as a result of the technical features of XBRL. Different industries and firms need to extend the generalized taxonomy based on their aspiration of personalized disclosure in order to disclose better in the adoption process of XBRL.
Nowadays, the front edge of XBRL development has changed from the creation and release of generalized taxonomy to the taxonomy extension. But personalized disclosure may cause the reduction of consistence of data, quality of financial reporting and transparency of disclosure. The contradiction leads the taxonomy extension to a dilemma. The China national generalized taxonomy was released in 2010 and the industry extension is in process, such as commercial bank. Some basic questions about taxonomy extension have not been answered yet. This dissertation focuses on the two basic questions“Is it necessary to extend the taxonomy?”and“How to extend the taxonomy?”. Not only people from practice field such as taxonomy creators, XBRL financial reporters, disclosure regulators, disclosure agencies and even investors but also researchers are interested in these questions.
This dissertation sets the taxonomy extension as the key point and furthers the research in order to answer these questions employing the theory of economics, management, financial accounting, information science and data-base theory by involving theoretical and empirical methods. At first, this dissertation sets boundary of the concepts used followed by the literature review of the research topic. In order to answer the question“Is it necessary to extend the taxonomy?”this dissertation evaluates the capability of the current taxonomy from the aspect of information disclosure practice. Then this dissertation divides the second basic question“How to extend the taxonomy?”to two separated sub-questions“framework of taxonomy extension”and“method of taxonomy extension”. In order to improve the effect and efficiency of taxonomy extension this dissertation tries to create the framework of taxonomy hierarchical extension based on the problems in the evaluation and ontology theory , then tests the framework in industry and firm hierarchy. This dissertation analyses the specific method under the framework which is different from the direct extension. At last some policy proposals of extension in general, industry and firm hierarchy are presented.
The main research conclusions are as follows:
1) The capability of current taxonomy is due to be improved and taxonomy extension is necessary.
This dissertation introduces elements matching method to evaluate the capability of current taxonomy. Systematic sampling is used to get the 341 listed companies as the sample. This dissertation matches the elements in the footnotes of the 2009 annual reports of the sample and the elements of the general purpose taxonomy based on the list of 2116 elements one by one then divides them into re-used elements from taxonomy or firm-custom extension elements. This dissertation finds that the perfection and efficiency of the general purpose taxonomy are due to be improved and the capability is due to be improved also by the statistics and tests of the numbers and granular of extended elements, coverage rate and re-used rate of the taxonomy. The taxonomy extension is necessary in order to improve the capability of taxonomy.
2) The framework of taxonomy hierarchical extension is feasible for taxonomy extension.
The first sub-question of“How to extend the taxonomy”is“The framework of taxonomy extension”. This dissertation first analyses the structure of taxonomy based on ontology theory and tries to create the framework of taxonomy hierarchical extension which is“general-industry-firm”. The hierarchical and interactive characters of the framework can increase the consistence of tags in taxonomy and improve the transparency of XBRL financial report compared to direct extension.
This dissertation tests the framework by empirical study. This dissertation uses the matching method to analyze the extended elements by industries. The results imply that both numbers and granular of extended elements differ among different industries and the numbers are influenced by firm’s operating characters, ownership concentration, independence of board and agency cost between the management and owners. Additional robust tests are presented also. Above all, the extension has certain industry-specific character and firm-specific character. The framework of extension shows its hierarchical character.
3) The combination of elements extension and relationship extension method is feasible for taxonomy extension.
The second sub-question of“How to extend the taxonomy”is“The method of taxonomy extension”. This dissertation introduces the specific methods of elements extension, relationship extension and measurement of extension under the framework of taxonomy hierarchical extension based on the theory of financial information element and taxonomy engineering. The distinction of re-used elements and extended elements is based on the tree structure of the elements in taxonomy. Relationship extension is based on the elements extension. Granular is the relative subtlety of information in the financial element space. The granular of element is a tool for measurement of extension and this dissertation also introduces its assumption, calculation principle and specific method.
Following are the primary contributions of this dissertation in four aspects:
1) Research on the framework of taxonomy hierarchical extension. There are limited literature of taxonomy and even fewer of framework of taxonomy extension. The author has not discovered academic papers which concentrate on the systematic theoretic research on taxonomy extension so far. This dissertation analyzes the framework of taxonomy extension in a systematic way based on ontology theory and adds to the research on theory of XBRL financial report taxonomy extension.
2) Research on the method of taxonomy hierarchical extension. This dissertation systematically analyzes the process of extending the generalized taxonomy to industry extended taxonomy, then firm extended taxonomy based on the framework of hierarchical extension of taxonomy and the relationship between element extension and relationship extension. This is useful for theory research and practice reference.
3) Quantitative measurement of the extent of taxonomy extension based on element’s granular This dissertation tries to measure the extent of taxonomy extension quantitatively by introducing element’s granular. The granular of element is the relatively particular extent of element in a given financial information element space. This method contributes to the measurement of the extent of taxonomy extension.
4) Quantitative research on the elements of disclosure practice based on the match of the element in generalized taxonomy
It is one of the technological problems in the XBRL research area that there is no access to obtain data for empirical study. This dissertation draws on the idea of matching method and distinguishes the reused elements and extended elements by matching the elements defined in the generalized taxonomy and extended elements in the disclosure practice. This method can measure the information of extended elements in the disclosure practice quantitatively and provide data support for research on taxonomy extension. The“total numbers of disclosed elements”,”total numbers of extended elements”and so on can be used as the proxy variables of the scale and extent of firm’s disclosure from the quantitative measurement by XBRL taxonomy in other research on information disclosure.
引文
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