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目 录
0. 引言······························································································1
0.1 研究背景及意义··········································································1
0.2 写作思路和研究方法····································································2
0.3 研究框架···················································································2
1. 文献综述························································································4
1.1 XBRL 对会计信息透明度影响的国外文献综述···································4
1.2 XBRL 对会计信息透明度影响的国内文献综述···································6
1.3 文献评述···················································································8
2. XBRL 和会计信息透明度的理论基础····················································9
2.1 XBRL 的理论基础·······································································9
2.1.1 XBRL 有关概念·····································································9
2.1.2 XBRL 标准和财务报告信息链 ················································12
2.1.3 XBRL 财务报告研究基础·······················································13
2.2 会计信息透明度的理论基础·························································18
2.2.1 信息透明度的概念界定 ·························································18
2.2.2 会计信息透明度的主要特征···················································19
2.2.3 会计信息透明度相关的理论基础·············································20
2.3 XBRL 对会计信息透明度的影响分析·············································22
2.3.1 增加财务报表的信息含量 ······················································23
2.3.2 提高信息透明度的稳健性 ······················································24
2.3.3 加强信息的及时性 ·······························································25
3. XBRL 对会计信息透明度影响的实证分析············································27
3.1 研究假设·········································································
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