基于产权博弈的XBRL信息透明度研究

发布时间：2018-01-02 12:29

本文关键词：基于产权博弈的XBRL信息透明度研究　出处：《湖南大学》2014年博士论文　论文类型：学位论文

更多相关文章： 产权博弈 XBRL信息 透明度 计量评价

【摘要】：国际化与信息化是当今会计发展的两大主题，XBRL（可扩展商业报告语言）正是二者紧密结合的产物。由于XBRL技术能对会计交易或事项进行多维描述和迅速传播，所以能够显著提高财务信息的透明度。经过十多年的历程，XBRL研究己经取得了较丰硕的成果，并且得到了许多学者的关注，但从总体上看，XBRL的研究方兴未艾。从研究方法上，，大量的文章采用规范的研究方法。然而XBRL标准是将计算机技术应用于财务报告领域，因此无论是从计算机技术的角度还是从会计学的角度，都有很多的研究方法可供参考，国内的研究更多的是跟随了国外的研究方法，然而由于我国特殊的财务报告环境，采用针对性的案例研究方法和实验研究方法或许具有更多实践意义。从研究内容上，研究的主题基本上还是关注XBRL标准所带来的价值优势，分析XBRL标准所产生的影响，对XBRL的分类标准制定和XBRL的财务报告审计鉴证的研究等。尽管我国已经强制上市公司披露基于XBRL标准的年报，但是并没有考察其对利益相关者的影响，然而XBRL标准不仅仅是个技术问题，更多的受到利益相关者的影响，因此研究XBRL财务报告信息产权的博弈具有重大的理论与实践意义。已有研究既没有考察其对上市公司已有财务信息系统的影响，也没有考察其对公司现有财务人员工作成本和时间的影响，因为一切都需要实践加以检验。由于目前XBRL标准的推行仅仅在财务报告层面，要充分发挥XBRL标准的优势，需要更进一步的推进XBRL的采用，也就是说将XBRL应用于整个财务信息供应链当中，因此研究公司XBRL财务报告透明度的计量与应用效果，具有重大的理论与实践意义。本文围绕五个基本问题展开研究：（1）组织要不要采纳XBRL？（2）XBRL信息产权利益相关者如何博弈？（3）如何计量XBRL信息透明度？（4）如何评价企业XBRL信息透明度？（5）企业XBRL应用效果如何？本文采用规范研究与实证研究相结合的研究方法，综合运用管理学理论、经济学理论、产权理论、博弈理论、会计理论，以XBRL信息透明度为主题，围绕上述五个基本问题逐层展开研究。首先用偏最小二乘（PLS）回归分析了影响组织采纳XBRL的因素，从信息产权角度解析组织采纳XBRL的动力，然后研究了XBRL信息产权博弈与XBRL信息透明度的波动关系。接下来，通过比较公司XBRL财务报告元素与XBRL分类国家标准元素的差异，从五个维度提出了一种计量财务报告透明度的方法。在此基础上设计了XBRL网络财务信息评价指标体系，将XBRL信息透明度引入企业内部过程，采用层次分析法（AHP法）评价了30家上市公司XBRL年报应用的效果。最后从XBRL技术与现有会计人员掌握的技能两方面研究了XBRL与企业现有ERP系统融合的应用效果。本文的主要研究结论如下包括：（1）XBRL信息各利益相关者的合作博弈能够提高各自的产权收益，从而促使组织采纳XBRL。本文应用偏最小二乘（PLS）回归分析了组织采纳XBRL的影响因素，研究结果表明组织采纳XBRL的因素并非只有纯技术性因素，即使在政府法令强制要求组织采纳XBRL后，模仿性压力、规范性压力和网络外部性也是影响组织采纳XBRL的重要因素。与XBRL信息产权相关的五类利益相关人，即股东、经营者、监管者、XBRL软件商、会计人员，他们之间的合作博弈提高了XBRL信息产权收益。（2）XBRL信息产权是各国政府会计机构与国际组织共同协调的结果，XBRL信息产权价格与XBRL信息透明度存在波动关系。应用蛛网理论研究表明：XBRL信息编制者较信息需求者力量强大，编制者可以选择供给信息不充分透明而抬高信息产权价格，需求者可能不得不屈从于供给者的强势力而接受信息产权价格。但是，如果XBRL信息产权价格过高，使得XBRL信息产权博弈处于发散型蛛网，则有可能使资本市场泡沫过大，导致股市崩溃引发经济危机，所以在XBRL信息编制者供给信息不透明时，希望借助XBRL信息通用信息管制者的力量，将XBRL信息产权价格运行在收敛型蛛网中或封闭的蛛网中，以实现股市长远稳定发展。（3）XBRL信息透明度计量的对象是元素，从元素的五个维度可以计量XBRL信息透明的程度。本文参照巴塞尔银行监管委员会关于信息透明度的五个维度(全面性、相关性、可靠性、可比性、重大性)，以12个行业的546个公司2010年XRRL财务报告中的元素为样本，通过比较公司2010年XRRL资产负债表、利润表、现金流量表、股东权益变动表中的元素与CXRBL元素个数及属性差异，描述统计得出了各个差异类型的数量，以数量差别给出了样本公司XBRL信息透明度指数。（4）样本上市公司XBRL年报透明度总体水平处于中等水平。本文选择IT平衡计分卡设计XBRL网络财务信息模式评价指标体系，将XBRL信息透明度引入企业内部过程，采用层次分析法（AHP）法评价30家上市公司XBRL年报应用的效果，结果表明总体水平处于中等水平。（5）验证了XBRL与企业现有ERP系统的融合。运用常用的EXCEL软件分析XBRL财务报告，利用EXCEL的数据链接，会计人员可以随时获取XBRL财务报告中的数据或元素，可以在EXCEL中通过简单编程，将网上财务报告XBRL中的财务报表转换成EXCEL表进行分析。
[Abstract]:The internationalization and informationization are the two major themes of the contemporary development of accounting, XBRL (Extensible Business Reporting Language) is the combination of the two. Because XBRL technology to accounting business multi-dimensional description and spread rapidly, so can improve the transparency of financial information.
After more than 10 years of history, XBRL research has achieved fruitful results, and attracted the attention of many scholars, but on the whole, XBRL research is just unfolding. From research methods, a large number of articles using standardized methods. However, the XBRL standard is the application of computer technology in the area of financial report, therefore whether from the point of view of computer technology or from the perspective of accounting, there are many research methods for reference, the domestic research is more with foreign research methods, however, due to China's special financial reporting environment, using a specific case study method and experimental research method may have more practical significance from. The research content, the research subject is basically concerned about the value of the advantage of the XBRL standard, analysis of influence of the XBRL standard, the classification standard of XBRL and XBRL to develop financial Research Report of audit attestation. Although our country has mandatory disclosure of listed companies based on the annual report of the XBRL standard, but there is no influence on the interests of the stakeholders, but the XBRL standard is not only a technical problem, more influenced by the stakeholders, has important theoretical and practical significance to study the financial information property so the game the report of XBRL. The existing research does not study its impact on the existing financial information system of listed companies, there is no influence of the company's existing financial personnel work cost and time, because everything needs to be tested. Due to the current practice of implementing XBRL standard only report on the financial level, we should give full play to the advantages of XBRL standard. To further promote the XBRL that is to say, the application of XBRL in the supply chain of the financial information, so the study of XBRL company financial report The measurement and application of transparency have great theoretical and practical significance.
This paper focuses on five basic questions: (1) do organizations need to adopt XBRL? (2) XBRL, how do stakeholders play games? (3) how to measure XBRL information transparency? (4) how to evaluate the transparency of XBRL information? (5) what is the effect of XBRL application?
This paper adopts the research methods of combining normative research and empirical research, the integrated use of management theory, economics theory, property rights theory, game theory, accounting theory, based on XBRL information transparency as the theme, focusing on the five basic problems of layer is researched. Firstly using partial least squares (PLS) regression analysis of the influencing factors of XBRL organization from the perspective of information adoption, property organization XBRL power fluctuation, and then discussed the relationship between the XBRL and XBRL property game information transparency. Next, through the difference of standard elements and XBRL classification of countries XBRL financial report, a method for measuring the transparency of financial reports put forward from five aspects. On the basis of the design of the XBRL evaluation index system of financial information, the XBRL information transparency into internal process, using the analytic hierarchy process (AHP) to evaluate the 30. The application effect of XBRL annual report of city company. Finally, the application effect of integration of XBRL and existing ERP system is studied from two aspects of XBRL technology and the skills of existing accountants.
The main conclusions are as follows: (1) cooperative game XBRL information stakeholders are able to improve their property income, thus contributing to the organization XBRL. using partial least squares (PLS) regression analysis of the influencing factors of XBRL organization, the results of the study show that the organization is not only pure XBRL adoption factors technical factors even in the government organization act mandated XBRL, imitative pressure, pressure and regulate important factors of network externality is the impact of organization XBRL. Five types of stakeholders, and XBRL information property that the shareholders, operators, regulators, XBRL providers, accounting personnel, improve the cooperative game between them XBRL information property income. (2) XBRL is the governments accounting information property rights institutions and international organizations results, XBRL information and XBRL information transparency property price Fluctuation. Application of cobweb theory research shows that more information needs XBRL information compiled a powerful force, preparers can choose to supply information not fully transparent and elevation information property prices, demand may force have to submit to the supplier and the acceptance of information property price. However, if the XBRL information property prices are too high, so XBRL in the property game divergent cobweb, is likely to make the capital market bubble is too big, cause the collapse of the stock market caused by the economic crisis, so in the XBRL information preparers to supply information opaque, XBRL wants to use the power of information control of general information, XBRL information property prices running at a cobweb or closed cobweb. In order to achieve long-term stable development of the stock market. (3) the object XBRL information transparency measurement is an element, from the five dimensions of the element can be degree of information transparency. The measurement of XBRL According to the Basel Committee on banking supervision five dimensions of information transparency (comprehensiveness, relevance, reliability, comparability, materiality, XRRL financial report in 2010) to 546 companies in 12 industries of the elements in the sample table, profit by comparing the company in 2010 XRRL, balance sheet, cash flow statement statement of changes in equity and the elements of CXRBL the number of elements and attributes differences, descriptive statistics the number of individual differences in the type, was given in the Sample Firms XBRL information transparency index number difference. (4) XBRL annual report of listed companies overall in the middle level. The level of transparency we choose IT balanced scorecard evaluation index system of financial information model design of XBRL network, the XBRL information transparency into internal process, using the analytic hierarchy process (AHP) method to evaluate the application of XBRL's annual report of 30 listed companies in effect, the results showed that the total The level is in the middle level. (5) demonstrated the integration of the existing ERP system and XBRL enterprise. XBRL analysis of financial reports using the commonly used EXCEL software, using the EXCEL data link, accounting personnel can acquire XBRL financial report data elements or at any time, in EXCEL, through simple programming, online financial report in XBRL the financial statements into EXCEL table were analyzed.

【学位授予单位】：湖南大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F232

【参考文献】