基于股价信息含量视角的XBRL财务报告实施效果研究

发布时间：2018-03-29 11:39

本文选题：XBRL财务报告　切入点：实施效果　出处：《杭州电子科技大学》2017年硕士论文

【摘要】：随着信息技术和计算机水平的高速发展,大数据、互联网+、云计算等计算机概念相继提出,现代商业社会已经形成了信息时代特殊的会计环境,对传统财务报告产生了新的挑战和冲击。与此同时,信息技术的发展也为问题的解决提供了可能,借助XML技术生成了一种计算机语言XBRL,并将其应用于财务领域生成了XBRL财务报告。目前XBRL财务报告已在全球范围实施应用。我国在2002年首次开始XBRL财务报告的研究工作,并于2009年,上交所和深交所相继推出XBRL财务报告披露平台,要求所有上市公司同步披露XBRL财务报告。从世界其他国家XBRL财务报告的实施效果来看,XBRL财务报告具有准确录入、精确搜索、动态分析、实现共享等优点,能够弥补传统财务报告的缺陷。但是我国资本市场XBRL财务报告的实施应用效果究竟如何呢?本文在梳理了国内外XBRL研究的相关文献后,找到了对其进行实施效果研究的突破口,即以股价信息含量为分析视角。接着分析了国内外XBRL的应用现状,对XBRL、实施效果和股价信息含量等概念进行界定,并以认知理论、信息不对称理论、有效市场理论、决策有用观作为实证研究的理论支撑,提出三个假设。最终确定以2002-2015年中国A股除金融业上市公司年度报告为全样本,将股价信息含量作为实施效果的度量指标,检验XBRL的实施效果,同时检验了上交所和深交所,国有企业和非国有企业之间的实施效果差异。实证研究结果验证了XBRL财务报告的应用,能够有效提高我国企业股价信息含量;我国上交所和深交所实施应用后,在提高股价信息含量的效果上,差异并不显著;XBRL财务报告的实施后,在提高股价信息含量上,国有控股企业比非国有控股企业效果更加显著。我国XBRL财务报告实施已经初见成效,但仍有待提高,针对研究结果以及应用现状,对我国XBRL的进一步实施应用提出了相应的政策建议。
[Abstract]:With the rapid development of information technology and computer level, big data, Internet, cloud computing and other computer concepts have been put forward one after another. The modern commercial society has formed a special accounting environment in the information age. New challenges and shocks to traditional financial reporting. At the same time, the development of information technology also provides the possibility to solve the problem. A computer language XBRL is generated by using XML technology, and it is applied to the field of finance to generate XBRL financial report. At present, XBRL financial report has been applied all over the world. In 2002, our country began the research work of XBRL financial report for the first time. And in 2009, the Shanghai Stock Exchange and the Shenzhen Stock Exchange successively launched the XBRL Financial report Disclosure platform, which requires all listed companies to simultaneously disclose the XBRL financial reports. Judging from the effect of the implementation of the XBRL financial reports in other countries in the world, the XBRL financial reports are accurately recorded. Accurate search, dynamic analysis, sharing and other advantages can make up for the shortcomings of traditional financial reports. But what is the effect of the implementation of XBRL financial reports in China's capital market? After combing the relevant literature of XBRL research at home and abroad, this paper finds a breakthrough in the research of its implementation effect, that is, from the perspective of stock price information content, and then analyzes the application status of XBRL at home and abroad. This paper defines the concepts of XBRL, implementation effect and stock price information content, and takes cognitive theory, information asymmetry theory, efficient market theory, decision useful view as the theoretical support of empirical research. Three hypotheses are put forward. Taking the annual report of China A-share listed companies except the financial industry for 2002-2015 as the full sample, the information content of stock price is taken as the measure of the implementation effect, and the implementation effect of XBRL is tested. At the same time, the Shanghai Stock Exchange and the Shenzhen Stock Exchange are tested. The empirical results show that the application of XBRL financial report can effectively improve the stock price information content of Chinese enterprises. On the effect of improving the information content of stock price, the difference is not significant after the implementation of XBRL financial report. The effect of state-owned holding enterprises is more remarkable than that of non-state-owned holding enterprises. The implementation of XBRL financial reports in China has already achieved initial results, but it still needs to be improved. Some policy suggestions are put forward for the further application of XBRL in China.
【学位授予单位】：杭州电子科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F275

【参考文献】