Identify Factors Affecting The Implementation Of An Extensible Business Reporting Language By Listed Companies In Tehran Stock Exchange

The new language of financial reporting in the new age is Extensible Business Reporting Language (XBRL). It is a powerful tool, efficiency and effectiveness of the financial reporting process makes it easy. And process data acquisition and transparency in the disclosure improves. The aim of this study is to identify factors affecting the implementation ofan extensible business reporting language (XBRL)by listed companies in Tehran Stock Exchange. The research objective is applied and The method of analysis – survey. The study Statistical Society is financial managers of listed companies in Tehran Stock Exchange and is a member of the Iranian Association of Certified Public Accountants. In order to obtain their views and questionnaire containing 20 questions was developed four hypotheses. And randomly among the 120 members of the community, were distributed in 1396. The data collected by questionnaires using statistical techniques (binomial test and Wilcoxon onesample t-test, Kolmogorov-Smirnov test) were analyzed. The results of the study confirmed the hypothesis ,And showed that factors: environmental, organizational, corporate governance and technology The effective implementation of An Extensible Business Reporting Language (XBRL)By Listed Companies In Tehran Stock Exchange.