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论文作者:www.51lunwen.org论文属性:短文 essay登出时间:2015-12-22编辑:zhaotianyun点击率:11157
论文字数:1550论文编号:org201511282054473908语种:英语 English地区:英国价格:免费论文
摘要:本文主要讲述了公司XBRL财务报告是沟通资本主义市场信心的方式,文中研究了如何保证XBRL财务报告。
3.1 采用XBRL可以减少信息的不对称性吗?——3.1 Does XBRL adoption reduce information asymmetry?
Yoon H, et al (2010) examined whether XBRL adoption reduces the level of information asymmetry in South Korean stock market. Also, they investigated whether the impact of XBRL adoption on reducing information asymmetry is bigger for large firms than for small firms. They selected South Korean stock market as the sample for the study. In South Korea, the policy of filing financial statements in XBRL format has been mandatory since October 1, 2007. The companies, listed in the Korea Composite Stock Price Index (KOSPI) and the Korean Securities Dealers Automated Quotations (KOSDAQ), have to file their financial reports to the Data Analysis, Retrieval and Transfer (DART) system using XBRL format.
The information asymmetry was measure by using bid-ask spread. The bid-ask spread is the difference between the prices that quoted by buyers and sellers for a given security. Information asymmetry and the bid-ask spread have positive relationship. By separating the sample into two groups, pre-XBRL adoption period and post-XBRL adoption period, the authors tested the effect of XBRL adoption on the information asymmetry in South Korean stock market. The indicator variable was used for the XBRL adoption.
Yoon H, et al (2010) reported that XBRL adoption lessened the information asymmetry of the South Korean stock market. Authors interpreted the result as 'XBRL adoption reduces the time and cost to circulate corporate information in stock markets as well as enhances the compatibility of this information for integration among different information systems. XBRL adoption also increases the transparency and quality of corporate information in the capital market, which improves the search capability of XBRL and the circulation of corporate information. Finally, XBRL adoption facilitates corporate disclosure, which reduces the information asymmetry of the capital market (p. 6).' Also, they found that the impact of XBRL adoption on diminishing information asymmetry is stronger for large firms than small firms. Based on the results, this research provides supports for the mandatory XBRL adoption by showing the positive effect of XBRL filing on the capital market.
3.2 调查促进科技有利于提高财务报告的透明度吗?——Does search-facilitating technology improve the transparency of financial reporting?
Hodge, et al (2004) examined whether employing an XBRL-enhanced search engine aids nonprofessional financial statement users in acquiring and integrating associated financial information when in their investment decision making procedure by pe本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。