XBRL을 이용한 재무정보공시가 회계투명성에 미친 영향 = The Effect of Using XBRL Disclosure on the Accounting Transparency

국문 초록 (Abstract)

정보기술의 발달은 전자상거래의 비중확대와 웹에 의한 기업정보의 공시 등 기업경영의 방식과 회계정보의 공시에 있어서 커다란 변화를 초래하고 있다. 기업정보를 정보 이용자들이 효율적으로 생성∙교환·비교할 수 있도록 하여 회계투명성을 높이기 위해 정의된 국제표준 언어가 XBRL이다. 이에 본 연구의 목적은 XBRL공시시스템의 도입과 회계투명성과의 관계를 검증하는데 있다.
검증결과는 다음과 같다. 첫째, 패널A에서 XBRL공시기업과 XBRL미공시기업의 재량적발생액을 비교․검증한 결과 모형1(DA)과 모형2(|DA|) 모두에서 XBRL공시기업이 회계투명성이 더 나아지는 것으로 나타났지만 미치는 영향은 유의적이지 않게 나타났다. 둘째, 패널B에서 공시기업을 대상으로 공시 전과 공시 후를 비교한 결과 모형1(DA)에서는 유의적이지는 않지만 공시 후의 회계투명성이 다소 개선된 것으로 나타났다. 하지만 모형2(|DA|)에서는 일반적인 예상과는 달리 오히려 회계투명성이 더 낮아지는 것으로 나타났다.

다국어 초록 (Multilingual Abstract)

Development of IT has been bringing about a huge change of a method of management and disclosure of accounting information such as enlargement of e-commerce and disclosure of enterprise information by web. A defined international standards language is XBRL which means to raise accounting transparency through that information users can create and exchange, compare enterprise information efficiently. A purpose of this study is to verify a relation of accounting transparency and introduction of XBRL.
There result can be summarized as follows.
First, in panel A, after comparing and verifying discretionary accruals of XBRL transparency companies and no transparency companies, the result showed that accounting transparency of XBRL became better; however, the reaching effect was appeared meaninglessly.
Second, in panel B, the result from comparing before and after disclosure for transparency companies indicated that even though the accounting transparency was appeared meaninglessly, after its disclosure was improved slightly in model 1. In model 2, however, the accounting transparency became lower than its general expectation.

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