CAJ | 학술논문

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。
본문재분석XBRL재보우세적기출상，채용IASB/FASB연합개념광가중대회계신식질량적규정，종이론층면분석료XBRL재보대회계신식질량적개선。동시，종실증층면채용사건연구법이연주매업위례，대XBRL재보적회계신식함량진행료연구，결과표명XBRL년보피로전후CAR적변화병불현저，XBRL표준대회계신식함량공헌불대。최후，본문급출료도치저충결과적가능원인。
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.