XBRL信息披露对上市公司会计稳健性的影响研究

Study on the Effect of the XBRL Information Disclosure on the Accounting Conservatism of the Listed Companies

本文以我国沪深300指数成分股的上交所上市公司构造处理组样本,深交所上市公司构造控制组样本,以沪深交易所XBRL信息披露实施前后各3个会计年度为研究期间,采用Khan&Watts会计稳健性的CSCORE模型度量分公司分年度的会计稳健性,采用非参数检验方法和双重差分模型实证分析沪深交易所XBRL信息披露的实施对沪深上市公司会计稳健性的影响。研究表明,沪深交易所XBRL信息披露的实施能显著提高沪深上市公司的会计稳健性,且对沪市上市公司会计稳健性的影响强于对深市上市公司会计稳健性的影响。

Constructing the treat groups with the listed companies from Shanghai Stock Exchange and the control groups with the listed companies from Shenzhen Stock Exchange, with Khan Watts＇ CSCORE model as the measurement of accounting conservatism, using the nonparametric test and the difference in difference model as the test method, the existing of accounting conservatism and the effect of the XBRL information disclosure on the accounting conservatism of the listed companies are studied in the paper. The conclusions are drawn as the follows： the accounting conservatism of the listed companies are existed significantly, the XBRL information disclosure has significantly increased the accounting conservation of the listed companies,furthermore, the effects of the XBRL information disclosure on the accounting conservatism of SSE listed companies are more significantly than those on the accounting conservatism of SZSE listed companies.