本文主要采用事件研究法对应用 XBRL 所产生的应用效果进行研究，以 2009
年上市公司全面应用 XBRL 财务报告作为研究事件，以上市公司对外披露财务
报告的披露日作为事件日，并确定相应的事件窗口期和事件估计期对本文提出的
三个假设进行研究。应用 SPSS 软件进行了描述性统计分析、均值比较分析等实
证分析方法之后，得出了本文的研究结论，即上市公司在对外披露财务信息时会
在股票市场上产生反应，股票成交量会有有所增加，而当上市公司在应用 XBRL
财务报告进行信息披露之后，在股票市场上所产生的反应也会进一步加深，股票
成交量相比于应用之前会有更为显著的增加，且市场反应的滞后性相比应用之前
也有明显的削弱。希望以这些结论证明上市公司是值得在 XBRL 上投入资源的，
以此推动 XBRL 在我国的再推广
关键词：上市公司；市场反应；XBRL；财务报告；信息披露ii
ABSTRACT
Since the 21th century, with constant development of the trend of network
information technology, the degree of social information becomes higher, and using
information efficently becomes the core competitiveness of an enterprise. But, it is
not easy to find financial information quickly what enterprises need, and to use them
effe ctively in the informational environment. Unde r this background, XB RL
(Extensible Business Reporting Language) has been created, it lead a revolution of
the way of accounting information disclosure, and make up the limitation of
traditional way of accounting information disclosure. XBRL has got the attention of
the national accounting profession after its appearance with its incomparable
advantages and rapid development. China has launched the XBRL projects in 2006,
and has required that all of listed company have to apply XBRL financial report to
disclosure information in 2009.After 10 years of unremitting efforts and exploration,
XBRL of China has got many achievements in theory and practice aspects. However,
high-speed development also bring a series of problems. To solve these problems ,
this paper have researched the application effect that listed companies apply XBRL
financial report to disclosure informaton in the view of market reaction, and hope to
master the current environment of XBRL application of China, and offer suggestions
for better application of XBRL of China.
This paper adopt event study method to research the application effect that
listed companies apply XBRL financial report to disclosure informaton. The event is
that all of listed company have to apply XBRL financial report to disclosure
information in 2009.The event date is the day when listed company diclosure their
financial report. Event window period and Event estimate period have also
determinded. Based on them, this paper have put forward 3 hypotheses, and used
SPSS to do the descriptive statistics analysis and the average comparative analysis,
then after these analysis, the research conclusion of this paper have obtained. The
research conclusion is that the stock market will release reaction in the disclosure of
financial information of listed company, stock trading volume will increase, and it is
a more violent reaction that listed company apply XBRL to disclosure information,
and stock trading volume also will increase obviously, and market reaction lag will
have apparently weakened. This paper hope to use these conclusions to prove the
applyment of XBRL of listed company is valuable, and promote XBRL in China.
Key Words: Listed company ； Market reaction ； XBRL ； Financial report ；
Information disclosure湖南科技大学硕士学位论文
目 录
摘要.........i
ABSTRACT.....ii
第一章 引言.... 1
1.1 研究背景........... 1
1.2 研究目的与研究意义. 2
1.2.1 研究目的 2
1.2.2 研究意义 3
1.3 国内外研究现状综述. 3
1.4 研究内容与方法.......... 8
1.4.1 研究内容 8
1.4.2 研究方法与不足之处.. 8
第二章 XBRL 相关概念与理论基础........... 11
2.1 XBRL 相关概念........ 11
2.1.1 XBRL 概念的提出..... 11
2.1.2 XBRL 技术规范......... 11
2.2 XBRL 理论基础........ 12
2.2.1 认知理论......... 12
2.2.2 信息不对称理论........ 12
2.2.3 有效市场理论. 13
2.2.4 经济后果理论. 13
2.2.5 决策有用观..... 14
第三章 我国 XBRL 应用现状. 17
3.1 政府部门对推行 XBRL 应用的态度........ 17
3.2 证券交易所 XBRL 应用现状......... 18
3.2.1 上证所 XBRL 应用现状....... 18
3.2.2 深交所 XBRL 应用现状....... 19
3.3 我国上市公司 XBRL 应用现状..... 20
第四章 我国 XBRL 应用效果实证分析..... 23湖南科技大学硕士学位论文
4.1 研究假设......... 23
4.2 研究方法......... 24
4.3 样本选择......... 25
4.4 数据处理.....
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