K-IFRS XBRL 공시시스템의 국내 도입현황 및 XBRL 정보품질 향상을 위한 방안: 확장계정 품질을 중심으로

초록

The purpose of this study is to propose suggestions for improving the information quality since the domestic introduction of the XBRL disclosure system adopted by the Financial Supervisory Service. We download the XBRL filings of individual companies provided by DART directly and study the current status of the company's extended tag usage and the taxonomy system to improve XBRL quality and how the change has affected in practice. During the study period, about 20% of the accounts in the financial statement, IS statement and statement of cash flows included in the XBRL text used the extended account. In particular, in the case of the statement of cash flow, the proportion of the extended account was the highest at 30%. In the early days of XBRL introduction, where taxonomy was not well established, the use of extended accounts was high, but as the taxonomy is supplemented, the frequency of use of extended accounts is gradually decreasing. As a result of analyzing the extended accounts used, it was found that most of the extended accounts are being used indiscriminately despite the existence of substantially similar standard accounts in Taxonomy. It has been nine years since the mandatory introduction of XBRL, which is called the public disclosure revolution, but contrary to expectations, it is true that research on whether the XBRL system is being used well in Korea is lacking. This study is meaningful in that it studied how the modification and supplementation of standard tags (change of standard account subject system) had an effect on the quality of XBRL data in practice using the electronic disclosure system.

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