摘要
本文尝试使用XBRL这一实现财务报告量化披露的工具,从XBRL分类标准的视角,以"企业扩展元素总数"来度量自愿性信息披露的程度,使得强制性披露和自愿性披露的界限更加明晰,减少自愿性信息披露研究中可能出现的偏差。在此基础上本文还验证了公司规模越大,自愿性信息披露的程度越高。国有企业、高科技企业、负债程度较高和代理成本较低的企业都可能自愿披露更多的信息。最后本文还提出了相应的政策建议。
This paper tries to use a quantifiable tool - XBRL taxonomy to measure the level of voluntary disclosure by the numbers of corporate elements extension from a perspective of XBRL taxonomy in order to distinguish the mandatory and voluntary disclosure and eliminate the bias of the research on voluntary disclosure. This paper also proves that the firms which have larger size, higher liability rate, lower agency cost or are state owned, in high technology industries are more likely to voluntarily disclose more. Additionally we construct some policy proposals based on our results.
出处
《经济与管理研究》
CSSCI
北大核心
2011年第8期116-122,共7页
Research on Economics and Management
基金
国家自然科学基金项目"基于XBRL网络财务报告实施绩效及改进方案研究"(编号:70672075)
国家社会科学基金项目"面向资本市场网络财务信息审计的实验研究"(编号:06BJY019)
