XBRL对会计信质量的影响研究

发布时间：2018-10-16 11:03

【摘要】：XBRL相对于传统财务报表,在信息的处理、存储、交换等方面具有无可比拟的优势。XBRL的主要目标是为市场提供有效的信息,提高信息的透明度、可靠性和相关性。我国自2003年起开始XBRL的实施,到2009年实现了沪深两市XBRL的强制披露,至今发展劲头呈现不足的状况。为推进XBRL的发展,国内出现了一批XBRL对会计信质量的决策有用性的实证研究,然而这些研究时间跨度较短,窗口期选择也不一致,在XBRL对资本市场长期性和整体性的影响上的说服力有待提高。因此本文选择较长年份的时间跨度,并研究不同窗口期下XBRL对会计信息质量的影响,分析XBRL对我国资本市场的长期影响程度,并基于分析结果对加快XBRL的在我国的发展提出相关建议,具有很好的意义。本文采用理论分析与实证分析相结合的方法进行研究。理论方面,本文梳理并阅读相关文献,一是对XBRL的基础知识和相关理论进行了理解和分析,二是对会计信息质量进了概念界定,然后详细分析XBRL的各个功能对会计信息质量各部分的影响方式,并指出我国目前XBRL的社会接受程度较低,功能性较弱,对决策有用性的增强作用存在局限性。实证方面,本文从决策有用性的角度进行证明,首先运用事件研究法,发现[-2,2]窗口期下累计超额收益率的变化相对于[-1,1]窗口期下的更加明显,然后运用多元回归分析证明较长窗口期XBRL对决策有用性的影响程度更大,但两种窗口期下的影响程度都较低。这两种实证方法共同说明XBRL对我国资本市场虽然具有影响,但引起的市场效应在时效上和程度上都有待增强。在相关的政策建议上,本文认为应该大力支持XBRL GL和XBRL软件的开发,以增强XBRL的功能性;大力推进XBRL通用分类标准的推广和相关专业人员的培训,以增强XBRL的社会接受程度,强化其信息传递的时效性。
[Abstract]:Compared with traditional financial statements, XBRL has unparalleled advantages in information processing, storage and exchange. The main goal of XBRL is to provide effective information for the market and to improve the transparency, reliability and relevance of information. Since 2003, XBRL has been implemented in China, and the mandatory disclosure of XBRL in Shanghai and Shenzhen stock markets has been realized in 2009. In order to promote the development of XBRL, there have been a number of empirical studies on the usefulness of XBRL to the quality of accounting information in China. However, the time span of these studies is shorter, and the choice of window period is not consistent. The persuasive effect of XBRL on the long-term and integrity of capital market needs to be improved. Therefore, this paper chooses the time span of longer years, studies the influence of XBRL on the quality of accounting information under different window periods, and analyzes the long-term influence of XBRL on China's capital market. Based on the analysis results, some suggestions are put forward to accelerate the development of XBRL in China. This paper adopts the method of combining theoretical analysis with empirical analysis. In theory, this paper combs and reads the related literature, one is to understand and analyze the basic knowledge and related theories of XBRL, the other is to define the quality of accounting information. Then it analyzes in detail the influence of each function of XBRL on the quality of accounting information, and points out that the social acceptance and function of XBRL in our country are low and weak at present, and there are some limitations in enhancing the usefulness of XBRL. From the point of view of decision usefulness, this paper proves that the change of cumulative excess return rate under [-2] window period is more obvious than that under [-1 ~ (-1)] window period. Then it is proved by multiple regression analysis that longer window period XBRL has more influence on decision-making usefulness, but the influence degree of both window period is lower. These two empirical methods show that although XBRL has an impact on China's capital market, the market effect caused by it needs to be strengthened in terms of time limitation and degree. In the relevant policy recommendations, this paper holds that we should support the development of XBRL GL and XBRL software to enhance the functionality of XBRL, promote the promotion of XBRL generic classification standards and the training of relevant professionals, so as to enhance the social acceptance of XBRL. Strengthen the timeliness of its information transmission.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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