XBRL对会计信息质量影响研究

发布时间：2018-04-19 08:01

本文选题：XBRL + 会计信息质量　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：XBRL(eXtensible Business Reporting Language,可扩展商业报告语言)是基于互联网,可跨平台操作的商业报告语言,是目前全世界公认的财务信息交换的最新技术。自美国注册会计师查尔斯霍夫曼提出XBRL构想以来,这一技术就因其高超的行业水平深受追捧,在全球迅速发展。目前XIBRL已在全球多个国家和地区中的基金、证券、保险、税收、金融、碳排放、养老金等多个财务报告领域以及非财务报告领域中广泛应用,成为当前全球备受关注的技术。中国证监会首先将XBRL作为上市公司电子化信息披露的格式标准,至此拉开了我国对XBRL的研究与应用的序幕。目前沪深两市所有上市公司财务报告均采用XBRL,并且已颁布企业会计准则通用分类标准以及XBRL技术规范系列国家标准。最初引入XBRL的目的在于实现整个财务链数据的自由交换,保证财务信息的有效性及可靠性,因此有必要对XBRL是否会改善会计信息质量进行研究。研究中首先应用理论分析的方法,介绍了 XBRL、会计信息质量相关理论,对XBRL影响会计信息质量进行了规范研究;其次,运用实证分析的方法进一步分析XBRL对会计信息质量的影响;最后根据规范及实证研究结果得出XBRL提高了会计信息质量的结论。以近几年沪深A股上市公司数据为研究样本,以盈余管理程度衡量会计信息质量,并运用描述性统计分析、配对T检验、多元回归分析等方法来验证XBRL是否能显著影响盈余管理,进而影响会计信息质量,并站在会计信息质量的角度针对XBRL目前应用中存在的问题提出建议。通过研究证实XBRL确实对会计信息质量产生了影响,且XBRL的应用会使会计信息质量不断提高,同时证实沪深市上市公司应用XBRL后的对会计信息质量的影响大小不同,XBRL标准下深交所A股企业盈余管理行为比上交所低,说明在实施XBRL后深交所A股企业会计信息质量提高程度高于上交所企业。
[Abstract]:XBRL(eXtensible Business Reporting language (Extensible Business reporting language) is an Internet-based, cross-platform operating business reporting language, which is the latest technology of financial information exchange in the world.Since Charles Hoffman put forward the idea of XBRL, the technology has developed rapidly in the world because of its high level of industry.At present, XIBRL has been widely used in many financial reporting fields such as fund, securities, insurance, tax, finance, carbon emission, pension and non-financial reporting field in many countries and regions of the world.China Securities Regulatory Commission firstly regards XBRL as the standard of electronic information disclosure of listed companies, which opens the prelude to the research and application of XBRL in China.At present, all listed companies in Shanghai and Shenzhen stock markets adopt XBRL, and have promulgated the general classification standard of enterprise accounting standards and the series of national standards of XBRL technical specification.The purpose of introducing XBRL at first is to realize the free exchange of data in the whole financial chain to ensure the validity and reliability of financial information. Therefore, it is necessary to study whether XBRL will improve the quality of accounting information.In the research, the author introduces the theory of XBRL, the quality of accounting information, and studies the influence of XBRL on the quality of accounting information.The influence of XBRL on the quality of accounting information is further analyzed by using the method of empirical analysis, and the conclusion that XBRL improves the quality of accounting information is concluded according to the standard and empirical research results.Based on the data of Shanghai and Shenzhen A-share listed companies in recent years, this paper measures the quality of accounting information by earnings management degree, and applies descriptive statistical analysis, paired T test,Multiple regression analysis and other methods to verify whether XBRL can significantly affect earnings management, and then affect the quality of accounting information, and from the point of view of the quality of accounting information, put forward some suggestions on the problems existing in the current application of XBRL.Through the research, it is proved that XBRL does have an impact on the quality of accounting information, and the application of XBRL will improve the quality of accounting information.At the same time, it is proved that the earnings management behavior of A share companies in Shenzhen Stock Exchange is lower than that of Shanghai Stock Exchange under the different impact on accounting information quality after the application of XBRL in Shanghai and Shenzhen Stock Exchange.It shows that after the implementation of XBRL, the quality of accounting information of A share enterprises of Shenzhen Stock Exchange is higher than that of Shanghai Stock Exchange.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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