基于XBRL财务报告的企业业绩假设分析  

An Analysis of Enterprise Performance Hypothesis Based on XBRL Financial Report

作　　者：张斌[1] ZHANG Bin(Anhui Technical College of Industry and Economy,Hefei Anhui 230051,China)

机构地区：[1]安徽工业经济职业技术学院,安徽合肥230051

出　　处：《吉林工程技术师范学院学报》2023年第2期67-69,共3页Journal of Jilin Engineering Normal University

基　　金：安徽省教育厅高等学校省级质量工程教学研究重点项目(2019jyxm0684);安徽省教育厅高等学校省级质量工程课程建设类一般项目——大规模在线开放课程(MOOC)示范项目(2017mooc061);安徽省职业与成人教育学会教育科研规划课题(Azcj155);安徽高校人文社会科学重点研究项目(SK2019A0899)。

摘　　要：将XBRL、公司业绩结合起来,进行假设分析发现:国企高管薪酬能够弱化XBRL与企业业绩的正相关关系,董事会规模与董事会会议次数也会弱化XBRL与企业业绩之间的正相关关系,而独立董事比例与总经理和董事长两职兼任的调节作用均不明显,股权集中对XBRL与企业业绩之间的相关性具有负向调节作用,而股权制衡的调节作用不明显。A hypothetical analysis based on combining XBRL and corporate performance shows that executive compensation of state-owned enterprises can weaken the positive correlation between XBRL and corporate performance,and the size of the board of directors and the number of board meetings will also weaken the positive correlation between XBRL and corporate performance,while the adjustment of the proportion of independent directors and the dual roles of general manager and chairman is not obvious.The concentration of equity has a negative adjustment effect on the correlation between XBRL and corporate performance,while the adjustment of equity balance is not obvious.

关 键 词：XBRL 企业绩效 国有企业 公司治理 

分 类 号：F234.4[经济管理—会计学]