上市公司XBRL应用效果的实证研究

发布时间：2018-03-28 03:36

本文选题：上市公司　切入点：XBRL　出处：《东北林业大学》2014年硕士论文

【摘要】：在经济全球化的趋势下,无论是从国际形势、企业内部还是信息使用者角度都对我国财务信息披露方式提出了更高的要求。随着信息技术水平的不断提高,可扩展企业报告语言(eXtensible Business Reporting Language, XBRL)的产生对我国财务报告模式起着变革性的作用,XBRL技术弥补了我国传统财务报告模式所存在的局限。我国政府相关部门和证券交易所也积极地推动上市公司应用XBRL财务报告模式,但是目前我国与企业XBRL应用相关的研究却很少。企业是应用XBRL的主体,是决定XBRL技术发展方向的关键所在。因此研究上市公司XBRL应用效果对于我国现阶段XBRL研究有着重要意义。如果应用效果好,那么既提高了企业应用XBRL财务报告模式的积极性,同时为XBRL应用于我国非上市公司提供了实践经验。本文以XBRL应用的相关概念和理论为研究基础,并对XBRL应用效果做了相关的界定。从政府部门、证监会、证券交易所、上市公司四个不同方面分析总结了现阶段我国XBRL应用的现状。选取深交所A股制造业上市公司为研究对象,收集了上市公司XBRL应用前后十年(2004-2013年)的相关财务数据,选取市场反应这个角度研究上市公司XBRL应用效果,并进行XBRL应用效果的实证设计。对检验结果做了差异性分析、并将XBRL应用前后的样本数据进行对比分析、趋势分析,得到上市公司XBRL应用效果总体上显著,并针对检验结果中出现的异常波动给予了相应的分析和讨论。最后将XBRL应用现状与本文的研究结果相结合,从扩大XBRL宣传、专业人才培养、XBRL分类标准制定、保障信息安全以及XBRL应用主体等几个方面提出了促进我国XBRL应用发展的相关建议。
[Abstract]:Under the trend of economic globalization, both from the international situation, the enterprises or users of information are put forward higher requirements on the disclosure of financial information in China. With the continuous improvement of the level of information technology, eXtensible Business Reporting Language (eXtensible Business Reporting Language, XBRL) which plays a role in the change of China's financial reporting mode, XBRL technology makes up the existence of the traditional financial report limitations. Relevant departments of our government and the stock exchange also actively promote the application of XBRL mode of financial report of listed companies, but at present our country and the enterprise XBRL application related research is rarely. Enterprise is the main application of XBRL is the key. The technical development direction of XBRL. Therefore, studies on the application of XBRL of listed companies is of great significance for study of XBRL in our country at the present stage. If the application effect is good, It not only improves the enthusiasm of the enterprise to apply the XBRL financial report model, but also provides practical experience for the application of XBRL to China's non-listed company.
Based on the related concept of XBRL application and theory as the research foundation, and the application result of XBRL has made the related definition. From the government departments, the Commission, the Stock Exchange listed companies in four different aspects of analysis summarizes the present status of our XBRL application. Select the Shenzhen A shares of manufacturing listed companies as research the object, collection of listed companies before and after the application of XBRL for ten years (2004-2013 years) of the relevant financial data, select the application effect of XBRL on the perspective of the market reaction of listed companies, empirical design and application effect of XBRL. The test results of the differential analysis, and the sample data of XBRL before and after the application of the comparative analysis, trend analysis get the application effect of XBRL, listed companies generally significantly abnormal fluctuations and according to test results give the corresponding analysis and discussion. Finally the research and the application status of XBRL Combined with fruit, suggestions are put forward to promote the development of XBRL application in China from aspects of expanding XBRL publicity, training professional talents, developing XBRL classification standard, ensuring information security and XBRL application subjects.

【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275

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