本研究在於探討導入XBRL後對CEO異常薪酬的影響。導入XBRL後，除了能降低資訊處理成本，更能經過交互式數據分析、動態搜索引擎，使市場參與者可以跨公司、跨期間、跨產業比較，增加資訊揭露品質、減少資訊不對稱。
由於美國CEO異常報酬日趨嚴重，也多為社會大眾所詬病，藉由XBRL的導入來提高資訊透明度，來強化對CEO的監督，減少代理問題，進而使CEO的異常薪酬減緩。

研究中以Core et al.(1999)所發展的酬勞模式，以2006~2013年美國上市公司為研究對象，以公司和年份固定效果和迴歸分析方法，來探討導入XBRL後，對CEO異常薪酬的影響。
實證研究發現，導入XBRL後可減輕CEO的異常薪酬。

This paper investigates the effect of the introduction of XBRL on CEO excess compensation. After the introduction of XBRL, in addition to lowering the cost of information, it is possible to use interactive data analysis and dynamic search engines to enable market participants to cross-company, cross-industry, and cross-industry comparisons to increase information disclosure quality and reduce information asymmetry.
As the excess compensation of CEOs in the United States have become increasingly severe, they have been mostly criticized by the general public. With the introduction of XBRL to improve information transparency, the company has strengthened the supervision of CEOs, reduced agency problems, and has caused CEOs' excess compensation to slow down.
In the study, based on the remuneration model developed by Core et al.(1999) and the US listed companies from 2006 to 2013 as the research object, the effect of the introduction of XBRL on the excess compensation of the CEO was investigated using firm and year fixed effects and regression analysis methods. . Empirical studies have found that the introduction of XBRL can reduce the CEO excess compensation.

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