發(fā)布時(shí)間：2018-04-25 01:14

  本文選題：XBRL + 財(cái)務(wù)信息　； 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：企業(yè)多平臺(tái)運(yùn)作的今天，不同形式的信息難以相互轉(zhuǎn)換，實(shí)現(xiàn)順暢的交流。XBRL是在可擴(kuò)展標(biāo)簽語言（XML）的基礎(chǔ)上發(fā)展下來的，，是企業(yè)信息，尤其是財(cái)務(wù)報(bào)告信息在信息交換方面的發(fā)展。SEC在2005年3月16日發(fā)布了最終規(guī)則33-8529，鼓勵(lì)SEC的成員在披露財(cái)務(wù)報(bào)告時(shí)自愿使用XBRL。在法律未予以強(qiáng)制規(guī)定的情況下，XBRL這種先進(jìn)形式信息的自愿披露可在一定程度上向投資者傳達(dá)諸多利好信號(hào)，且XBRL這幾年里在我國(guó)迅速發(fā)展起來，探索XBRL已經(jīng)成為大勢(shì)所趨，探究該披露形式是否對(duì)中國(guó)市場(chǎng)有影響，這對(duì)以后XBRL在我國(guó)的推廣具有重大意義。 鑒于此，本文在信息不對(duì)稱及委托代理理論的支撐下對(duì)XBRL財(cái)務(wù)信息披露形式的市場(chǎng)效應(yīng)進(jìn)行實(shí)證研究。通過信號(hào)傳遞理論分析及借鑒相關(guān)學(xué)者的研究，本文認(rèn)為，信息披露質(zhì)量能夠較好地衡量XBRL的市場(chǎng)效應(yīng)，而信息披露質(zhì)量以信息不對(duì)稱程度為主要衡量方法。為了方便形成對(duì)照組，本文的樣本建立在未全部采用XBRL披露形式的上交所上市公司之上。通過運(yùn)用回歸分析以及方差分析的實(shí)證方法，我們發(fā)現(xiàn)XBRL報(bào)表披露形式對(duì)信息不對(duì)稱有顯著影響，但兩者的關(guān)系雖然顯著卻程度微弱，隨后我們進(jìn)一步證明了在我國(guó)市場(chǎng)，大型公司要比中小型公司在采用XBRL政策后降低信息不對(duì)稱效果更強(qiáng)。 基于上述結(jié)論，本文以無影燈效應(yīng)理論為支撐，通過引申產(chǎn)生無影燈效應(yīng)的四部件和經(jīng)濟(jì)學(xué)原理來分析產(chǎn)生這種結(jié)果的原因，提出了普及大量應(yīng)用實(shí)體、提升XBRL審計(jì)質(zhì)量、完善分類標(biāo)準(zhǔn)體系以及政府提供適當(dāng)?shù)钠脚_(tái)這四點(diǎn)建議，以期有益于投資者決策以及XBRL在我國(guó)的推廣。
[Abstract]:Today, when enterprises are operating on multiple platforms, it is difficult for different forms of information to be converted to each other. The realization of smooth communication. XBRL is developed on the basis of extensible markup language (XML), and it is enterprise information. In particular, the development of financial reporting information in the exchange of information. The SEC issued final rules 33-8529 on March 16, 2005, encouraging members of SEC to voluntarily use XBRL when disclosing financial reports. The voluntary disclosure of XBRL, an advanced form of information, can, to a certain extent, convey a lot of positive signals to investors in the absence of compulsory provisions by law. Moreover, XBRL has developed rapidly in China in recent years, and exploring XBRL has become the trend of the times. It is of great significance to explore whether the disclosure form has an impact on the Chinese market, which is of great significance to the future promotion of XBRL in China. In view of this, this paper makes an empirical study on the market effect of XBRL financial information disclosure under the support of asymmetric information and principal-agent theory. Based on the analysis of signal transmission theory and the research of relevant scholars, this paper holds that the quality of information disclosure can better measure the market effect of XBRL, while the quality of information disclosure is mainly measured by the degree of information asymmetry. To facilitate the formation of a control group, the sample is based on the listed companies in the form of XBRL disclosures. By using the empirical method of regression analysis and variance analysis, we find that the form of XBRL report disclosure has a significant effect on information asymmetry, but the relationship between the two is weak, and then we further prove that in our country market. Large companies are more effective at reducing information asymmetries than small-and-medium-sized companies adopting XBRL policies. Based on the above conclusion, based on the theory of shadow lamp effect, this paper analyzes the causes of this result by extending the four components and the economic principle of the shadow lamp effect, and proposes to popularize a large number of application entities to improve the audit quality of XBRL. The four suggestions of perfecting the classification standard system and the government providing appropriate platform are expected to be beneficial to investors' decision making and the promotion of XBRL in our country.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F232

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本文編號(hào)：1799097