摘要
XBRL格式的财务信息披露能促进数据交换,形成大数据效应,是会计信息处理的变革。研究基于信号传递和委托代理理论,以2014—2018年上市公司的XBRL定期财务报告实例文档和财务数据为研究对象,实证分析XBRL财务信息、盈余管理质量与会计信息相关性的关系。分析结果显示,随着XBRL通用分类标准的日趋成熟,XBRL格式呈报的财务报告能增强会计信息的可靠性,使用的扩展信息元素越多,会计信息的相关性则越强,XBRL对会计信息可靠性与相关性起到调节作用。
XBRL financial information disclosure can promote data exchange and form big data effect,which is a change of accounting information processing.Based on the theory of signal transmission and principal-agent,taking the XBRL case files and financial data of listed companies from 2014 to 2018 as the research object,empirical ana-lysis of the relationship among XBRL financial information,earnings management quality and the relevance of accounting information is made.The results show that with the maturity of the XBRL general classification standard,the XBRL financial reports can enhance the reliability of accounting information.The more extended information elements are used,the more relevant accounting information is.XBRL regulates the reliability and the relevance of accounting information.
作者
周凌燕
邱海辉
ZHOU Lingyan;QIU Haihui(School of Accounting,Fujian Jiangxia University,Fuzhou 350108,China)
出处
《宿州学院学报》
2021年第2期17-21,共5页
Journal of Suzhou University
基金
福建省中青年教师教育科研项目(JBS14218)。
关键词
XBRL格式财务报告
可靠性
相关性
会计信息质量
Financial report in XBRL format
Reliability
Relevance
Accounting information quality
