新型财务报送模式下的非效率投资研究*

经济理论与经济管理

新型财务报送模式下的非效率投资研究*

张艺馨1,徐经长2

1 辽宁大学商学院; 2 中国人民大学商学院。

出版日期:2016-04-16 发布日期:2016-04-22
基金资助:
本文得到2015年辽宁省教育厅科学研究一般项目（W2015183）的资助。

A RESEARCH ON INEFFICIENT INVESTMENT UNDER NEW FINANCIAL REPORTING METHOD

ZHANG Yi-xin1, XU Jing-chang2

1School of Business, Liaoning University; 2School of Business, Renmin University of China

Online:2016-04-16 Published:2016-04-22

摘要/Abstract

摘要：

XBRL作为一种新型的财务报告方式，为会计界带来了一场新的变革。本文以深交所上市公司为研究对象，探讨了这一新型会计信息报送方式在抑制企业非效率投资方面的作用。本文发现，XBRL技术采用后，深交所上市公司的非效率投资行为得到了明显的抑制，且这一效果在参与提前试点的深证成分股指数公司中体现得更加明显。此外，更进一步的研究结果表明，XBRL对缓解投资不足的作用效果更为显著。本文对XBRL采用后的企业投资行为进行分析，为检验XBRL在我国的应用效果提供了新的经验证据，也间接证明了试点机制对XBRL的推广是大有裨益的。

关键词: XBRL , 会计信息质量 , 非效率投资

Abstract:

As a new financial reporting method, XBRL brings new changes to accountingIn this paper, we study the impact of XBRL on inhibiting inefficient investment by using listed companies in Shenzhen Stock ExchangeThe results show that the application of XBRL inhibit inefficient investment effectively, and this effect is more apparently in Shenzhen Component Index companies who participate in pilot mechanismFurther test indicates that the impact of XBRL on relieving underinvestment is more apparentlyThis paper analyzes companies investment activities under the application of XBRL, which provides new empirical evidence for the use of XBRL in China, and indirectly proves the benefit of pilot mechanism in diffusion of XBRL.

Key words: XBRL , accounting information quality , inefficient investment

张艺馨1,徐经长2. 新型财务报送模式下的非效率投资研究*[J]. 经济理论与经济管理.

ZHANG Yi-xin1, XU Jing-chang2. A RESEARCH ON INEFFICIENT INVESTMENT UNDER NEW FINANCIAL REPORTING METHOD[J]. Economic Theory and Business Management.