XBRL信息披露对上市公司会计稳健性的影响研究  

Study on the Effect of the XBRL Information Disclosure on the Accounting Conservatism of the Listed Companies

作　　者：林祥友[1] 何帅[1] 邓传红[1] 

机构地区：[1]成都理工大学商学院

出　　处：《投资研究》2017年第3期108-122,共15页Review of Investment Studies

基　　金：四川省软科学研究计划项目"沪港通对A+H交叉上市公司股价同步性的影响研究"(项目编号:2015ZR0228);四川省教育厅人文社科重点项目"股指期货主力合约转换的判别法则优化研究"(项目编号:14SA0036);四川省大学生创新创业训练计划项目"XBRL财务报告的信息效率研究"(项目编号:201510616070);国家大学生创新创业训练计划项目"沪港通对沪深港股市竞争关系的影响研究"(项目编号:201610616032)的资助

摘　　要：本文以我国沪深300指数成分股的上交所上市公司构造处理组样本,深交所上市公司构造控制组样本,以沪深交易所XBRL信息披露实施前后各3个会计年度为研究期间,采用Khan&Watts会计稳健性的CSCORE模型度量分公司分年度的会计稳健性,采用非参数检验方法和双重差分模型实证分析沪深交易所XBRL信息披露的实施对沪深上市公司会计稳健性的影响。研究表明,沪深交易所XBRL信息披露的实施能显著提高沪深上市公司的会计稳健性,且对沪市上市公司会计稳健性的影响强于对深市上市公司会计稳健性的影响。Constructing the treat groups with the listed companies from Shanghai Stock Exchange and the control groups with the listed companies from Shenzhen Stock Exchange, with Khan Watts＇ CSCORE model as the measurement of accounting conservatism, using the nonparametric test and the difference in difference model as the test method, the existing of accounting conservatism and the effect of the XBRL information disclosure on the accounting conservatism of the listed companies are studied in the paper. The conclusions are drawn as the follows： the accounting conservatism of the listed companies are existed significantly, the XBRL information disclosure has significantly increased the accounting conservation of the listed companies,furthermore, the effects of the XBRL information disclosure on the accounting conservatism of SSE listed companies are more significantly than those on the accounting conservatism of SZSE listed companies.

关 键 词：XBRL信息披露 会计稳健性 Khan&Watts模型 双重差分模型 

分 类 号：F275[经济管理—企业管理] F832.51[经济管理—国民经济]