【作者】 曹志福；

【导师】 吕晓梅；

【作者基本信息】 江西财经大学 ， 会计学， 2013， 硕士

【副题名】来自中国证券市场的经验数据

【摘要】 自1998年Charles Hoffman提出XBRL以来,XBRL经过十几年的应用与发展,目前有多个国家采用XBRL标准进行财务报告。伴随着XBRL在全球迅速发展,美国、澳大利亚、日本等多个国家先后加入了XBRL国际组织,我国沪、深两个交易所在2004年开展了上市公司XBRL报送的试点。我国的资本市场成熟度与美国等西方发达国家相比还有很大的差距,资本市场存在信息不对称、财务信息的透明度不高等问题,甚至存在一系列的市场操纵和企业内部交易行为,这反映出上市公司的信息公布机制和执行效果方面的缺陷。为了保证整个财务数据链的自由交换和提高资本市场会计信息的透明度等目的,我国引入了XBRL。中科创业、银广夏等一系列典型的财务舞弊事件,使得监管机构、投资者以及其他信息使用者对会计信息披露透明度的要求越来越高,会计信息透明度也越来越引起理论界和实务界的关注。因此,研究我国引进XBRL后对上市公司信息披露透明度的影响十分必要,这可以让更多的人了解、认识并应用XBRL,并希望以此来推动XBRL在我国的发展。在研究方法上本文采用了规范研究方法与实证研究方法,以此来探讨XBRL的运用对我国资本市场会计信息透明度的影响。首先,本文回顾了会计信息透明度的定义及其特征,介绍了XBRL的工作原理和XBRL网络财务报告产生的相关理论,分析了基于XBRL标准财务报告与会计信息透明度充分披露、稳健性、及时性的关系；然后,采用实证分析研究了XBRL对会计信息盈余激进度、稳健性和及时性三个方面的影响。在实证研究过程中,在充分比较国内外学者对信息透明度衡量指标的基础上,选取了会计信息的及时性、稳健性和盈余激进度三个指标作为评估会计信息透明度高低的指标,采用扩展的琼斯模型作为研究信息透明度的模型。本文采用了我国上市公司2005年至2011年的年报数据,并最终选取了1269家公司的数据,筛选出用来衡量盈余激进度、稳健性和及时性的样本有5762个。在具体的实证操作过程中,首先对盈余激进度、稳健性和及时性变量间的相关性进行了分析；随后是数据的描述性统计分析和模型整体拟合优度的显著性检验,包括t检验和F检验；最后对XBRL的运用与盈余激进度、稳健性和及时性的相关关系进行了分析,通过数据的回归结果证实了本文的三个假设。本文的研究表明：XBRL的运用与会计信息透明度的存在正相关关系,且在不同的水平与信息透明度显著相关,从而验证了XBRL的运用可以提高企业披露信息的透明度。本文分为五个部分进行论述。第一部分为引言,主要介绍了本文的研究背景和实践意义,包括本文的框架结构和论述中采用的研究方法。第二部分为文献综述,根据国内外有关XBRL对会计信息透明度影响的研究,系统的回顾了相关研究文献。第三部分为理论研究部分,从理论上分析XBRL对信息透明度的影响,同时也介绍了XBRL的基本理论、信息透明度的界定以及XBRL在国内外的应用。第四部分为实证分析部分。首先提出了XBRL的运用与会计信息的及时性正相关、与会计信息的稳健性正相关和与会计信息的盈余激进度负相关的三个研究假设。然后,主要对我国上市公司的年报数据的回归结果进行了分析,结果显示在我国XBRL的运用可以显著提高上市公司信息披露的透明度。第五部分为研究结论和建议部分,针对论文研究中的结果分析研究结论,并提出推广XBRL运用的相关政策建议。更多还原

【Abstract】 Since having been promoted by Charles Hoffman in1998and promoted more than ten years, XBRL has been rapidly developed and applied all over the world, and it also has been adopted as standard for financial reporting in many countries. China joined the XBRL International in April2010; in2004, CSRC guided the Shenzhen Stock Exchange and the Shanghai Stock Exchange to carry out a pilot that listed companies that should submit XBRL.However, there is a big gap between the maturity of capital market in China and United States or other western countries. There exist many problems in the capital market. For example, the information disclosure of listed companies in China is not perfect on system design and implementation; lacking accounting information transparency is very serious. Even the market information symmetry is under a serious condition, with some internal transactions and market manipulation. Many typical financial frauds, such as Business of Guangxia, make regulatory agencies, investors and other users promote higher demanding to the disclosure accounting information transparency. Accounting information transparency has drawn increasing concern of the theoretical and practical circles. Therefore, it is necessary to study how the introduction of XBRL affects the transparency of information disclosure of listed companies in China, and it can make more people know and understand XBRL, we also hope to promote the development of XBRL in China by studying this issue.This paper adopts specification research and empirical research to study how XBRL affects the accounting information transparency in China. Firstly this paper combines the characteristics of accounting information transparency with theory of XBRL network financial reporting. It also analyses the relationship between financial reporting based on XBRL standard and the usefulness, reliability, timeliness, disclosure of accounting information; then it analyses the specific impact of XBRL on accounting information transparency from an empirical way.After fully comparing the information transparency indicators chosen by domestic and foreign scholars, this paper selects three indicators as the assessment of accounting information transparency level:the timeliness of accounting information, robustness and surplus radical degrees. This paper uses the extended Jones model as the research model. This paper uses annual data of listed companies in China from2005to2011, and ultimately selects1269companies’data. There are5762samples used to measure the degree of surplus radical, timeliness and robustness. We firstly make descriptive statistical analysis on surplus radical, robustness and timeless, subsequently, we conduct a test on the significance of the overall regression of the model, and we also compare the different regression results; then in empirical analysis of surplus radical degrees, we use linear regression analysis to test the model overall regression significance, and we conduce t-test to the significance of regression coefficient. At last we analyses the relationship between the use of XBRL and surplus radical degrees, as far as to prove the assumptions presented in this article.The study of this paper shows that the timeliness and robustness of accounting information are promoted by XBRL’s using, and there is significant difference in terms of robustness.we can further validate the hypothesis by regression comparison. According to the analysis of surplus radical degrees model, we can know that the use of XBRL is positive correlation with information transparency, and it is significantly related to information transparency at different levels.So we can come to the conclusion that the use of XBRL can improve the transparency of information disclosure。This paper consists of five parts. The first part is the introduction, mainly introducing the research background and practical significance, research methods and the structure of this paper. The second part is a literature review that combs research literature about how XBRL affect accounting information transparency at home and abroad. The third part is empirical analysis.Firstly.it introduces the basic theory of XBRL, definition of information transparency and the applications of XBRL at home and abroad. Then it is research hypothesis, according to theoretical analysis and based on Indicators that can measure of the transparency of information, we hypothesize that the use of XBRL is positive correlation with timeliness and robustness of accounting information, and it is negative correlation with the surplus radical degree of accounting information assumptions. The fifth part is about empirical analysis, it analyses mainly on the results of the regression of the annual reports data of listed companies in China, the results show that the use of XBRL can significantly improve the transparency of information disclosure of listed companies in China.The fifth part draws the conclusions, and it also puts forward some policy recommendations.更多还原