| dc.contributor.advisor | 諶家蘭 | zh_TW |
| dc.contributor.author (Authors) | 張宏宇 | zh_TW |
| dc.creator (作者) | 張宏宇 | zh_TW |
| dc.date (日期) | 2008 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:31:15 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:31:15 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:31:15 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0096353006 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30243 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 96353006 | zh_TW |
| dc.description (描述) | 97 | zh_TW |
| dc.description.abstract (摘要) | 本研究以中國大陸2001至2007年於上海證券交易所之上市企業共98家，包括於2003年率先參與XBRL申報計畫之企業共49家，以及其他未採用XBRL申報財報之49家企業作為對照組進行實證分析，以探討中國大陸率先以XBRL格式申報財務資訊的企業群組，相較於非以XBRL格式申報之企業群組，是否企業對於採用XBRL之決策中會受到自身公司治理因素構成與表現影響，使率先採用之企業與非率先採用企業之公司治理因素有顯著之差異，並進一步探究各公司治理構面與採用XBRL之關連性。本研究於整理相關文獻後，根據國內外文獻之公司治理因素之評等架構，並將公司治理因素之變數分為董監事組成、股權結構、管理型態、與大股東介入股市等四個構面。 本研究之實證結果顯示，董監事組成、股權結構、管理型態與大股東介入股市構面皆對公司治理有整體或部份顯著的影響。以個別因素觀之，則發現監事規模、最大股東持股比、次大股東持股比、董事長與總經理是否兼任與大股東股權質押比具有顯著相關，代表監事規模越高，最大股東及次大股東持股比例越低，董事長與總經理兼任情形較高，或者股權質押比越低時，會增加企業率先採用XBRL申報財務資訊之可能性。 | zh_TW |
| dc.description.abstract (摘要) | This paper examines whether early and filers of financial information in XBRL format demonstrate superior corporate governance relative to their non-adopting peers. The corporate governance was composed of the composition of director and supervisor, ownership structure, administration style and pledge. Data of 98 listing companies from Shanghai Stock Exchange in China and nine corporate factors are used in our logistic regression model. The empirical analysis implies that board member structure, ownership structure, administration style and pledge -related factors have significant association with the adoption of XBRL in China. | en_US |
| dc.description.tableofcontents | 圖目錄...................................................................................................................................II 表目錄................................................................................................................................. III 第一節 研究背景......................................................................................................... 1 第二節 研究動機與目的............................................................................................. 4 第四節 研究流程......................................................................................................... 6 第二章 文獻探討................................................................................................................. 8 第一節 XBRL技術之發展......................................................................................... 8 第二節 XBRL的經濟效益....................................................................................... 21 第三節 公司治理衡量因素....................................................................................... 31 第三章 研究設計............................................................................................................... 51 第一節 研究架構....................................................................................................... 51 第二節 研究假說....................................................................................................... 52 第三節 研究變數之衡量與來源............................................................................... 57 第四節 研究方法....................................................................................................... 59 第四章 實證結果與分析................................................................................................... 61 第一節 基本統計敘述分析....................................................................................... 62 第二節 相關係數分析............................................................................................... 66 第三節 二元羅吉斯迴歸分析................................................................................... 69 第一節 研究結論....................................................................................................... 72 第二節 研究建議....................................................................................................... 75 第三節 研究限制....................................................................................................... 78 參考文獻.............................................................................................................................. 79 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0096353006 | en_US |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | 延伸性企業報導語言 | zh_TW |
| dc.subject (關鍵詞) | 中國大陸 | zh_TW |
| dc.subject (關鍵詞) | Corporate governance | en_US |
| dc.subject (關鍵詞) | XBRL | en_US |
| dc.subject (關鍵詞) | China | en_US |
| dc.title (題名) | 企業以XBRL格式申報財務資訊與公司治理因素之關連性研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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