發(fā)布時間：2018-03-20 13:45

  本文選題：XBRL　切入點(diǎn)：盈余質(zhì)量　出處：《華北電力大學(xué)(北京)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在資本市場環(huán)境下,上市公司公開披露的財(cái)務(wù)報告信息是投資者賴以決策的重要依據(jù),增加企業(yè)的財(cái)務(wù)報告信息含量,有利于提高企業(yè)的盈余質(zhì)量,但是傳統(tǒng)財(cái)務(wù)報告多為靜態(tài)形式,靈活性較差,直接利用數(shù)據(jù)進(jìn)行二次加工的難度也很大,且出錯率較高,使得通用問題、虛假信息等層次不窮。20世紀(jì)由美國提出的XBRL財(cái)務(wù)報告技術(shù)有效地彌補(bǔ)了傳統(tǒng)財(cái)務(wù)報告周期長、靈活性差等缺點(diǎn),將財(cái)務(wù)報告信息更加及時、有效地傳遞給外部使用者。最近幾年在中國資本市場上,XBRL技術(shù)應(yīng)用也逐漸增多,XBRL技術(shù)的財(cái)務(wù)報表能夠?qū)е鹿蓛r積極變動,從而影響盈余質(zhì)量。因此,本文主要研究中國企業(yè)應(yīng)用XBRL技術(shù)是否對企業(yè)的盈余質(zhì)量產(chǎn)生影響。本文選取中國滬市220家上市公司披露XBRL的報告這一事件,運(yùn)用事件研究法,首先計(jì)算了樣本研究窗口期內(nèi)的累計(jì)超額報酬率,然后運(yùn)用非參數(shù)配對樣本W(wǎng)ilcoxon符號秩對事件前后的累計(jì)超額報酬率是否存在顯著差異進(jìn)行檢驗(yàn),最后利用回歸分析法檢驗(yàn)XBRL財(cái)務(wù)報告披露對企業(yè)盈余質(zhì)量的影響。通過實(shí)證研究,得到了一些結(jié)論:上海證券交易所樣本在XBRL財(cái)務(wù)報告披露前后,累計(jì)異常收益率存在顯著差異,并且披露后要高于披露前,此外,無論基于年度的橫截面回歸結(jié)果還是基于整體樣本的面板數(shù)據(jù)回歸結(jié)果,均顯示XBRL財(cái)務(wù)報告披露后能顯著提高企業(yè)的盈余質(zhì)量,說明XBRL財(cái)務(wù)報告的披露增加財(cái)報中信息含量,提高企業(yè)盈余質(zhì)量。該結(jié)論在不同行業(yè)的企業(yè)(制造業(yè)和服務(wù)業(yè))以及不同股權(quán)性質(zhì)的企業(yè)(國有企業(yè)和非國有企業(yè))下均一致,不過XBRL技術(shù)對制造業(yè)企業(yè)盈余質(zhì)量的正效應(yīng)要略高于服務(wù)業(yè)企業(yè),而對非國有企業(yè)的盈余質(zhì)量的正效應(yīng)要略高于國有企業(yè)。
[Abstract]:In the capital market environment, the public disclosure of financial report information by listed companies is an important basis for investors to make decisions. Increasing the information content of enterprises' financial reports is conducive to improving the earnings quality of enterprises. However, the traditional financial report is mostly static, so it is less flexible, and it is very difficult to use the data directly for secondary processing, and the error rate is high, which makes the general problem. The XBRL financial reporting technology put forward by the United States in the 20th century has effectively made up for the shortcomings of the traditional financial reporting system, such as long financial reporting cycle, poor flexibility and so on, and made the financial report information more timely. The application of XBRL technology to Chinese capital markets has been increasing in recent years. The financial statements of XBRL technology can lead to positive changes in stock prices, thus affecting the quality of earnings. This paper mainly studies whether the application of XBRL technology in Chinese enterprises has an impact on the earnings quality of enterprises. This paper selects 220 listed companies in Shanghai Stock Exchange of China to disclose the report of XBRL, and applies the method of event research. Firstly, the cumulative excess return rate in the window period is calculated, and then the nonparametric Wilcoxon symbol rank pair is used to test whether there is significant difference in the cumulative excess return rate before and after the event. Finally, we use regression analysis to test the effect of XBRL financial report disclosure on earnings quality. Through empirical research, we get some conclusions: Shanghai Stock Exchange sample before and after XBRL financial report disclosure, There are significant differences in cumulative abnormal returns, which are higher after disclosure than before, in addition, whether based on annual cross-sectional regression results or panel data regression results based on the overall sample, The results show that the disclosure of XBRL financial reports can significantly improve the earnings quality of enterprises, indicating that the disclosure of XBRL financial reports increases the content of information in the financial statements. This conclusion is consistent among enterprises in different industries (manufacturing and service industries) and enterprises with different equity nature (state-owned enterprises and non-state-owned enterprises). However, the positive effect of XBRL technology on the earnings quality of manufacturing enterprises is slightly higher than that of service enterprises, while the positive effect on the earnings quality of non-state-owned enterprises is slightly higher than that of state-owned enterprises.
【學(xué)位授予單位】：華北電力大學(xué)(北京)
【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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