| dc.contributor.advisor | 林宛瑩 | zh_TW |
| dc.contributor.author (Authors) | 吳欣華 | zh_TW |
| dc.contributor.author (Authors) | Wu, Hsin Hua | en_US |
| dc.creator (作者) | 吳欣華 | zh_TW |
| dc.creator (作者) | Wu, Hsin Hua | en_US |
| dc.date (日期) | 2010 | en_US |
| dc.date.accessioned | 29-Sep-2011 16:39:04 (UTC+8) | - |
| dc.date.available | 29-Sep-2011 16:39:04 (UTC+8) | - |
| dc.date.issued (上傳時間) | 29-Sep-2011 16:39:04 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0098353030 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/50783 | - |
| 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) | 98353030 | zh_TW |
| dc.description (描述) | 99 | zh_TW |
| dc.description.abstract (摘要) | XBRL是以延伸性標記語言（eXtensible Markup Language, XML）為基礎，針對商業報告所發展之新標記語言。XBRL主要應用於財務資訊、報表與資料分析等領域，促進企業財務報導在資訊傳遞和分析比較上的及時性與易取得性，以提升其資訊透明度，並減少企業之資訊提供成本，以及資訊需求者之使用成本，並藉由國際標準之訂定，建構全球企業資訊供應鏈。 本研究探討我國上市(櫃)公司提早採用XBRL格式申報財務報告之決策是否會受到股權結構與公司特性等因素所影響。實證分析結果顯示，就股權結構變數而言，機構投資人持股比率與提早採用XBRL格式間呈現顯著正相關，顯示機構投資人持股比率高，會提高企業提早採用XBRL格式申報財務報告之可能性；但股權分散度對於企業是否提早採用之決策並不存在關聯性。 就公司特性變數而言，公司規模、市場別及是否發生虧損與提早採用XBRL格式間皆呈現顯著負向關係，表示公司資產規模小、上櫃公司，以及未發生虧損的企業，較可能提早採用XBRL格式申報財務報告。換言之，資產規模大、上市公司或發生虧損之公司均不傾向於提早採用XBRL格式申報財務報告。至於是否屬於高代理成本公司及是否須編製合併報表則與提早採用XBRL格式申報財務報告之決策，無顯著影響。 | zh_TW |
| dc.description.abstract (摘要) | XBRL (eXtensible Business Reporting Language) is a business reporting language based on the eXtensible Markup Language. One of the key attributes of XBRL is an explicit semantic and machine-readable format for varieties of information found in business reporting in general and in financial statements in particular. It is suggested that the use of XBRL helps reduce the costs associated with obtaining and analyzing information from businesses by addressing and eliminating incompatible reporting formats. The benefits also include the enhancement of information transparency and a more effective and efficient information value chain. Using a sample of companies listed in Taiwan Securities Exchange (TWSE) and Gretai Securities Market (GSM), this study investigates the determinants of an early adoption of XBRL in filing annual financial reports from aspects of ownership structure and firm characteristics. With respect to the ownership structure variables, the empirical results show that the higher percentage of shareholding by the institutional investor, the greater the probability for firms to adopt XBRL earlier. However, the study cannot find the evidence that the degree of diversification of ownership is significantly related to the early adoption of XBRL in filing annual reports. With respect to variables of firm characteristics, the research findings indicate that small companies, companies listed in GSM, and profitable companies tend to adopt XBRL for financial reporting earlier. The study cannot find significant association between variables proxied for agency costs and firm complexity and the early adoption of XBRL. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1第一節 研究動機與目的 1第二節 研究議題 5第三節 論文章節架構 10第二章 文獻探討 11第一節 XBRL之發展及應用 11第二節 股權結構與資訊透明度之關聯 22第三節 公司特性與資訊透明度之關聯 27第三章 研究方法 30第一節 研究假說發展 30第二節 樣本選取與資料來源 36第三節 實證模型與變數衡量 38第四章 實證結果分析 43第一節 樣本描述與基本敘述統計量 43第二節 相關係數分析 47第三節 迴歸分析結果 49第四節 額外測試 52第五章 結論與建議 56第一節 研究結論 56第二節 研究限制與建議 60參考書目 62附錄一：上市公司與上櫃公司設立條件之比較 69附錄二：未提早採用XBRL格式之公司 71 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0098353030 | en_US |
| dc.subject (關鍵詞) | 延伸性標記語言 | zh_TW |
| dc.subject (關鍵詞) | 股權結構 | zh_TW |
| dc.subject (關鍵詞) | 公司特性 | zh_TW |
| dc.subject (關鍵詞) | XBRL | en_US |
| dc.subject (關鍵詞) | ownership structure | en_US |
| dc.subject (關鍵詞) | firm characteristics | en_US |
| dc.title (題名) | 我國企業提早採用XBRL格式申報財務報告影響因素之探討 | zh_TW |
| dc.title (題名) | A study of firm’s XBRL early adoption | en_US |
| dc.type (資料類型) | thesis | en |
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