论文部分内容阅读
对于中小企业来说,由于对XBRL认识不足、资金不足、加上人才匮乏,应用XBRL的成本相对较高,所以在中小企业应用XBRL的积极性不高。但我国经济的健康与稳定发展很大程度上依赖于中小企业的发展,XBRL在中小企业的应用刻不容缓,它的应用对中小企业有着重大意义。本文采用时间分析法研究XBRL对对会计信息质量的影响。研究表明,XBRL财务报告的披露在2009年、2010年以及2011年都引起了CAR的显著变化;XBRL在中小企业的运用更有利于投资者决策。
For SMEs, due to lack of understanding of XBRL, lack of funds, coupled with the lack of talent, the application of XBRL relatively high cost, so the application of XBRL in SMEs is not enthusiastic. However, the healthy and stable economic development of our country relies heavily on the development of small and medium-sized enterprises. The application of XBRL in small and medium-sized enterprises is urgent and its application is of great significance to SMEs. This article uses time analysis to study the impact of XBRL on accounting information quality. Research shows that the disclosure of XBRL financial reports has caused significant changes in CAR in 2009, 2010 and 2011; the use of XBRL in SMEs is more conducive to investor decision-making.