/ / 1389

) (XBRL

D
89/6/27 :

of

SI

89/4/12 :

XBRL

ive

XBRL XBRL XBRL

XBRL
. 479

ch

1388 0/1 85
.
0/95 . XBRL

Ar

.
SPSS
.

: .

-1
-2 naser_shekari52@yahoo.com

77
www.SID.ir

-1
) ( XBRL
.

.
) (
XBR
.
XBRL .

. XBRL

SI

.
XBRL

)( .
) (XBRL
.


.


.


.

of

.
.


.








.

78
www.SID.ir

XBRL

XBRL

Ar

ch

ive

(1
) (XBRL

(2
) (XBRL

(3
) (XBRL

 ) (XBRL ...

(1 XBRL
.
(2 XBRL
.

(4 .XBRL

SI

(1 :

.

)(
-

(3 .XBRL

: :

(2 :

XBRL
XBRL 17

. 5

of

) ( XBRL
(2
.
(3
) ( XBRL
.

XBRL

85

Ar

) ( XBRL

4 5

ch

ive

(1

.

40 80

40

XBRL

1 2 3

.
85
90

www.SID.ir

79

" "

. 45

40

85

. SPSS

40
17 0/8

SI

. 479

450 1388 2
:

(1

85

:
)450(1/96)20/5 (1 -0/5
) (45-1)(0/1
2

.2 :

) Romny& steinbar, 2000,

N(Z /2)2p
)(1-p
)(N-1)(
2
)+(Z /2)2p (1-p

.3

)XBRL

( : XBRL

2008 XBRL.ORG
:

Ar

XBRL

XML

www.SID.ir

ch

0/1 %95 450

80

.1 :

.(2

)21 (.

)+(1/96)20/5 (1 -0/5

ive

) 8(.
(2

of

 ) (XBRL ...

550

.8 :

XBRL.

) .(26 1380

.
)
(

1385 "

XBRL

" XML

).(www.XBRL.ORG,2008

XBRL XML XARL

.4 :

SI

) (Hendrikson,1992,5

XML . 1386

"
)" (XBRL
:

of

4 .

)
.(25 1380

).(Raymond,2002, 310

.6 :
.
.7 :
) (
.

Ar

) (AIS

ch

.5 :

ive

"

"
1387 :


U
.

XBRL

www.SID.ir

81

XBRL

.2

United Technology 2007

XBRL.

XBRL

" XBRL

"

XBRL

)("

XBRL

XBRL

2006

2005

"

SI

" .

"

of

2005 5

7 XBRL

XBRL

XBRL

ive

XML

) " .(Saeedi & etal,2005,1

XBRL

"

8 2008

Ar

ch

XBRL

XBRL

) .(68 1384 6

:
.1
XML 2004

82
www.SID.ir

).(81 1387

.

.

 ) (XBRL ...

) (

) .(107 1383
=

n .

= Foi

=Fei .

) Fei (

n k )(

( Fo

SI

)(

) (

of

. 2

H0
) .(59 1382

ch

1 .

ive

H1

:1

) ( XBRL

10

18/307

30/85

.
) ( XBRL
.
) ( XBRL
.

10

18/307

65/09

15/5073

49/84

www.SID.ir

Ar

H1

H1

H1

83

k n

0/05 H0

Rj j )( .

H1 .

) (k -1 )
.(1384314:

: H1

: H0

SI

XBRL

. 0/05

H0

H1

0/05

H0 H1.

of

SPSS 15 .

Ar

ch

ive

:2

85

76/649

0/00

SPSS 0/00

84
www.SID.ir

.





.

 ) (XBRL ...

(1 . 1384 .
.
(2 1387.

) ( XBRL

SI

.
(3 1385.
)
( .
(4 . 1385 .

8.9
(5 1384 .

of

.

.

(6 . 1380 .

83 84 .64

) ( IT

Ar

XBRL

ch

(7 1383.

ive

(8.

www.computervice.com/8/28
1388 .21:46
(9 1382 .

www.SID.ir

85

(20 1384.

(10 1385 .


.

167 .
(21 1386

(11 1386.

)(XBRL

.
1378.

(12

(22 1384.

(13 1387.

SI

(23 1374 .

of

(25 .1375 .

ch

ive

(14 1383 .

(24 1387 .

(16 1384.

(271383.

(15 1385.

(26 .1384.
SPSS .

.
(17 1384.

Ar

(18 1386.
.
(19 1381 .

(281384.

86

www.SID.ir

... ( XBRL)

45)

46)

47)

48)
49)
50)

Ar

ch

51)

.Information System
.Accounting Information System
3
.Extensible Business Reporting Language
4
Botryose
5
.Hetman & Healing
6
.Botryose
7
.Saeedi, Richards & Semite
8
.Openham
2

1386.( 29

87

1380 ( 30

44)

1385 ( 31

SI

43)

of

42)

ive

41)

Income Statement In To Tagged Format,

Internet searching, Febury,P.1.
Raymond,M.,2002, Mnagment Information
Systems, Prentic Hall Inc,P.310.
Richard,j. & Smith,B., 2004, Tanomomy
Design- Concept & Cotext, Working,
Accounting jornal,p.85.
Rommney,M.
&
Stienbar,P.,2007,Acounting
Information
Systems, Internet searching,P.P.530-531.
Saeedi,A. & Richards,J. & Semite,B.,2005,
An
Interduction
To
XBRLTranian
Accounting
&
Auditing
Review,Autumn,NO,45.P.1.
Shim,P. & Sieyel.K. & Dauber,N.& Joel.G.
& Nick,M. ,2007, Corporate Controlles
Handboc Of Financial Management,
Internet searching ,Part2,8/04.P.8.
Statement Of
Financial Accounting
Concepts, Qualitve
Characteristics Of
Accounting
Information,Standard,
2000,P.198.
Tansey,D,T,.Darnton,G,
And
Wateridge,J,(2003 ) Business Information
Technology And Socity Routledge,
London And New York, first ed,p.2.
Theresa ,L.& etal.,2001,Routledge, London
& New York ,First Eidit, P. 268.
Turban ,E., 2002, Information Technology
For Management, Internet searching .p.48.
White Paper,2002,Understanding XML,
Standard
For Business Reporting &
Finance, Internet searching ,P.6.
www.XBRL.ORG,2008

1386 ( 32

.113
33) Anandarajan.M. & Srinivasan.C,2003, A
Business Intelligent Techniques:
A
Perspective From Accounting And Finance,
Internet searching, P.72.
34) Boritz,J. & No,W.,2004, Assurance
Reporting For XML- Based Information
Services: XBRL (Extensible Assurance
Reporting
Language
),
Internet
searching,P.7.
35) Hendrikson,E. & Wanbera,M.F, 1992,
Accounting Theory, Internet searching.P.5.
36) Hurt,R.,2008, "Accunting Information
Systems Basic Concepts & Current Issuse",
Internet searching.P.3.
37) Oppenhiem,R.,2008, XBRL 101- Value For
The Accounting Professional, Bussiness
Analyst Company Executive,P. 3.
38) Parher.X. & Graham.L,2007, Information
Technology Audit, Internet searching
,part3,14026.P.2.
39) Petravic,S., 1999, Online Financial
Reporting, Journal CPA, No.62.P.62.
40) Philips,P. &Bahmanziari,M & Colvard,J
&Tammy,R.,2008,
Six
Step
To
XBRL,Learn How To Translate Your

www.SID.ir