本文選題：上市公司 + 市場反應(yīng)��； 參考：《湖南科技大學(xué)》2017年碩士論文

【摘要】：新世紀(jì)以來,隨著網(wǎng)絡(luò)信息技術(shù)的潮流不斷向前推進(jìn),社會的信息化程度也越來越高,能夠高效快速地使用信息成為企業(yè)的核心競爭力之一。然而想從現(xiàn)如今信息爆炸的環(huán)境中準(zhǔn)確、快捷地找出企業(yè)所需要的財務(wù)信息再有效地加以利用并不是那么容易。正是在這樣的背景之下,XBRL(Extensible Business Reporting Language,可擴展商業(yè)報告語言)應(yīng)運而生,其出現(xiàn)引領(lǐng)了會計信息披露方式的革命,彌補了傳統(tǒng)財務(wù)報告方式的局限性。XBRL依靠其無可比擬的優(yōu)勢在其誕生的短短十幾年受到了各國會計界的重視和推崇,并得到了迅猛的發(fā)展。我國于2006年啟動了XBRL項目,并于2009年要求所有的上市公司應(yīng)用XBRL財務(wù)報告進(jìn)行信息披露。經(jīng)過了十年的不懈努力和探索,我國的XBRL在理論和實踐方面都有了一定的規(guī)模。然而,高速的發(fā)展同時也帶來了一系列的問題,比如在理論方面,XBRL的相關(guān)實證研究不足,在實踐方面,一些上市公司出于應(yīng)付,XBRL應(yīng)用流于表面。本文正是看到了這些問題,想要通過站在市場反應(yīng)的角度上對上市公司應(yīng)用XBRL財務(wù)報告進(jìn)行信息披露所產(chǎn)生的應(yīng)用效果進(jìn)行研究,希望以此為解決上述問題貢獻(xiàn)綿薄之力,同時大致了解當(dāng)前環(huán)境下我國XBRL的應(yīng)用狀況,總結(jié)經(jīng)驗,為更好地應(yīng)用推廣XBRL提供建議。本文主要采用事件研究法對應(yīng)用XBRL所產(chǎn)生的應(yīng)用效果進(jìn)行研究,以2009年上市公司全面應(yīng)用XBRL財務(wù)報告作為研究事件,以上市公司對外披露財務(wù)報告的披露日作為事件日,并確定相應(yīng)的事件窗口期和事件估計期對本文提出的三個假設(shè)進(jìn)行研究。應(yīng)用SPSS軟件進(jìn)行了描述性統(tǒng)計分析、均值比較分析等實證分析方法之后,得出了本文的研究結(jié)論,即上市公司在對外披露財務(wù)信息時會在股票市場上產(chǎn)生反應(yīng),股票成交量會有有所增加,而當(dāng)上市公司在應(yīng)用XBRL財務(wù)報告進(jìn)行信息披露之后,在股票市場上所產(chǎn)生的反應(yīng)也會進(jìn)一步加深,股票成交量相比于應(yīng)用之前會有更為顯著的增加,且市場反應(yīng)的滯后性相比應(yīng)用之前也有明顯的削弱。希望以這些結(jié)論證明上市公司是值得在XBRL上投入資源的,以此推動XBRL在我國的再推廣。
[Abstract]:Since the new century, as the trend of network information technology continues to advance, the degree of information technology is becoming more and more high, and the ability to use information efficiently and quickly becomes one of the core competitiveness of enterprises. However, it is necessary to find out the financial information needed by the enterprise effectively and effectively to make use of the financial information in the environment of the information explosion now. It is not so easy. It is in this context that XBRL (Extensible Business Reporting Language, extensible commercial Reporting Language) came into being, and its emergence leads to the revolution of accounting information disclosure, which makes up for the limitation of the traditional financial reporting mode,.XBRL with its unparalleled advantage in its birth. In 2006, the XBRL project was started in China, and in 2009, all listed companies were asked to use the XBRL financial report for information disclosure. After ten years of unremitting efforts and exploration, China's XBRL has a certain scale in both theory and practice. At the same time, the development of high speed also brings a series of problems, for example, in theory, the empirical research of XBRL is insufficient. In practice, some listed companies are on the surface of XBRL application out of dealing with them. This article is to see these problems and want to apply the XBRL financial report to the listed companies from the point of view of the market reaction. In order to solve the above problems, we hope to make a great contribution to solve the above problems. At the same time, we can roughly understand the application situation of XBRL in our country under the current environment, summarize the experience, and provide some suggestions for the better application of XBRL. This paper mainly uses event research method to study the application effect of the application of XBRL, 20 In the past 09 years, the listed companies used the XBRL financial report as the research event. The disclosure date of the listed companies' disclosure of financial reports was taken as an event day, and the corresponding event window period and the event estimation period were determined to study the three hypotheses. The descriptive statistical analysis was carried out with the SPSS software, and the mean comparison analysis was used. After the analysis, the paper draws the conclusion that the listed companies will react in the stock market when disclosing financial information, and the stock turnover will increase, and when the listed companies use the XBRL financial report to disclose the information, the reaction in the stock market will be further deepened. There will be a more significant increase in the volume of traffic than before the application, and the lag of the market reaction has been significantly weakened before the application. It is hoped that these conclusions can prove that the listed companies are worth investing in the XBRL in order to promote the re promotion of XBRL in our country.
【學(xué)位授予單位】：湖南科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F832.51

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