XBRL财务报告披露与信息风险实证研究  

Empirical Study on Information Disclosure and Information Risk of XBRL Financial Report

作　　者：李洁[1] 陈燕升[1] 马秀丽[1] LI Jie;CHEN Yansheng;MA Xiuli(Guangdong Industry Polytechnic,Guangzhou 510300,China)

机构地区：[1]广东轻工职业技术学院

出　　处：《广东轻工职业技术学院学报》2019年第4期74-80,共7页Journal of Guangdong Industry Polytechnic

基　　金：2017广东轻工职业技术学院社科项目“基于XBRL的财务报告披露与信息风险实证研究”(KJRW014);2018广州市哲学社会科学‘十三五’规划项目“新零售生态圈跨企业成本协同管理方案研究”(2018GZYB107);2019广州市哲学社会科学‘十三五’规划项目“商业智能与企业绩效:基于动态能力概念模型的战略变革协同效应测度”(2019GZYB69)

摘　　要：信息披露方式的优化,是资本市场优化资源配置的前置要素。XBRL格式的财务报告披露被认为是促进数据交换速率和降低信息处理成本的方式,有利于提高信息的披露质量;但XBRL格式使得信息易得与易用,是否提高了资本市场信息透明度?是否存在降低信息同步性等信息风险问题?通过上证与深交所信息服务平台、CSMAR经济金融研究数据库采集定义样本框内的广州地区上市公司二手数据,获取211份样本,使用回归模型评估XBRL格式的财务报告披露对信息风险产生的影响,以发现降低信息不同步的可能原因。研究表明,XBRL格式的财务报告披露信息,可改善资本市场的信息风险,且信息同步对XBRL格式的财务报告披露信息与信息风险之间的中介效应显著。The optimization of information disclosure methods is the prerequisites of optimizing the allocation of resources in the stock capital market.Financial report in XBRL format is considered to facilitate data exchange rates and reduce information processing costs,and to improve the quality of information disclosure.XBRL format makes information easy to access and use,but does it improve the transparency of capital market information,or does it reduce information risk issues such as information synchronization 211 samples were obtained through collecting second-hand data of listed companies in the Guangzhou area within the definition sample box from the SSE,the Shenzhen Stock Exchange Information Service Platform,and CSMAR Economic and Financial Research Database.A regression model was then used on the samples obtained to assess the impact of information disclosure on information risk of the financial report in XBRL format to identify possible causes of reducing information out of sync.The research shows that the information disclosure through financial report in XBRL format can improve the information risk of the capital market,and the mediation effect of information synchronization on disclosure information and information risk of the financial report in XBRL format is significant.

关 键 词：XBRL报告 信息披露 信息同步 信息风险 

分 类 号：F490.5[经济管理—产业经济]