基于XBRL财报的会计信息质量及含量研究

本文在分析XBRL财报优势的基础上,采用IASB/FASB联合概念框架中对会计信息质量的规定,从理论层面分析了XBRL财报对会计信息质量的改善。同时,从实证层面采用事件研究法以兖州煤业为例,对XBRL财报的会计信息含量进行了研究,结果表明XBRL年报披露前后CAR的变化并不显著,XBRL标准对会计信息含量贡献不大。最后,本文给出了导致这种结果的可能原因。

The study on the quality and content of accounting information based on XBRL reporting

Basing on the analysis of the advantages of the XBRL reporting, this paper analyzed that how XBRL reporting improves the quality of the accounting information from the theoretical level, by adopting the requirements on the quality of accounting information of the IASB/FASB joint conceptual framework. Meanwhile, taking Yanzhou coal industry as the example, this paper studied the quality improving of accounting information. The results showed that there is no significant change about CAR before and after XBRL reporting disclosure, and XBRL standards make little contribution to the content of accounting information. Finally, possible reasons were provided.