摘要
在信息化浪潮和资本市场日益国际化的背景下,传统信息披露模式因存在公司治理结构缺陷、信息披露监管不善等原因而需要改善。XBRL作为提升财务信息披露模式的技术工具在学术和实务领域被逐步关注。从公司治理视角下探讨XBRL实施对改善上市公司自愿性信息披露程度的影响,发现实行XBRL模式通过促进上市公司自愿性信息披露可以提升公司治理水平。
With the background of cybereconomy for the big data network and the increasing internationalization of capital markets,traditional accounting information disclosure model needs to be improved due to the defects of corporate governance structure,poor regulation of information disclosure. In improving the accounting information disclosure model of exploration,the XBRL arouse the attention of academia and practice. This paper explores XBRL implementation to improve the degree of voluntary information disclosure of listed companies from the perspective of corporate governance. Research result illustrates the implementation of XBRL mode by promoting voluntary information disclosure of listed companies can enhance the level of corporate governance mechanism.
作者
杜舟
黄庆华
罗莉
DU Zhou HUANG Qing- hua LUO Li(Audit Department, Ernst ＆Young Hua Ming L. L. P. , Beijing 100738, China Faculty of Management and Economics, Kunming University of Science and Technology, Kunming 650093, China Faculty of Accounting, Yunnan University of Finance and Economics,Kunming 650221 ,China)
出处
《经济问题》
CSSCI
北大核心
2017年第3期101-106,共6页
On Economic Problems
基金
2014年云南省哲学社会科学规划项目(YB2014025)
2014昆明理工大学管理与经济学院热点(前沿)领域科研支撑计划项目(QY2015043)
关键词
上市公司
自愿性信息披露
公司治理
listed company
voluntary information disclosure
corporate governance
