Starting from the assumption of bounded rationality in game, this article explores\nthe evolution of XBRL adoption by enterprise to enterprise, and enterprises\nto Government from the perspective of evolutionary game. Research\nshows that without government guidance, enterprise adopting XBRL technology\nis affected by the adoption probability of relevant enterprises or industries.\nIn the case of government guidance, the initial state of adoption of\nXBRL technology by the government and enterprises affects the evolution direction\nand speed of the system. System evolution has obvious â??path dependenceâ?.\nAfter a long period of repeated game XBRL technology adoption may\nbe â??unhealthy cycleâ? trend development. The results of the game have been\nfound that influencing factors which are the probability of government mandatory\nadoption and the deep-seated factors that affect the adoption of XBRL\ntechnology in enterprises, for the government and business decision-making\nprovide a reference from evolutionary direction and evolutionary stabilization\nstrategy.
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