臺灣博碩士論文加值系統

XBRL技術是一種可延伸性的企業報告語言，在推廣過程中，XBRL的效益受到各國政府、產業界和學術界的重視與認可。柯承恩（2000）表示，資訊揭露品質會受股權結構的影響，因此本研究嘗試探討股權分散性是否影響企業採用XBRL的決策。此項變數在以往相關研究中並沒有被提及與討論。

本研究探討美國、中國和臺灣三個國家，股權分散性是否與企業自願採用XBRL有關？本研究結果發現，在美國與臺灣股權越分散的企業越會自願採用XBRL，而中國卻是股權越集中之企業，越會自願採用XBRL申報報表。本研究對中國樣本股權結構做進一步分析，發現自願採用XBRL的企業官股的比率很高，因此造成在中國股權越集中的企業越會採用XBRL。此研究結果可作為後續相關研究之參考。

XBRL technology is an eXtensible Business Reporting Language. During the promotion, government, practice and academic have noticed and recognized all benefits of XBRL. Ko （2000） said that the quality of information disclosure will be affected by the ownership structure. Therefore, this study investigated whether the ownership diversification have impacted on the firm’s decision to voluntarily adopt XBRL. This variable has never been mentioned and discussed in previous studies.

This study investigated three countries including United States, China, and Taiwan. Whether ownership diversification is related to Firm’s voluntary adoption of XBRL? Result of this study shows the more diversity of ownership, the more probability for firms to adopt XBRL voluntarily in United States and Taiwan. However, there is an opposite result in China. Companies more likely adopt XBRL voluntarily when the ownership structure more concentrates. After further analysis in ownership structure of adoption China companies, the ratio of the government’s shares is very high. Probably, this is the reason why the more concentrate of ownership company will more likely adopt XBRL voluntarily. The findings of this study could be a reference for future relevant researches.

目錄

摘要..................................................................................................................i

Abstract............................................................................................................ii

誌謝.................................................................................................................iii

表目錄..............................................................................................................vi

圖目錄.............................................................................................................vii

一、緒論...........................................................................................................1
1.1 研究背景與動機...........................................................................................1
1.2 研究目.的....................................................................................................3
1.3 論文架構.....................................................................................................4
1.4 研究流程.....................................................................................................5

二、文獻探討與研究假說....................................................................................6
2.1 可延伸性商業報告語.言(XBRL).......................................................................6
2.1.1 XBRL的技術架構.......................................................................................9
2.1.2 XBRL的特性與應用層面............................................................................10
2.1.3 XBRL的益處............................................................................................11
2.1.4 XBRL的發展沿革.....................................................................................15
2.2 探討資訊揭露與資訊透明度.........................................................................22
2.3 影響企業資訊透明度之因素.........................................................................24

三、 研究方法.................................................................................................28
3.1 實證模型...................................................................................................28
3.2 變數衡量...................................................................................................29
3.2.1 應變數(XBRL)..........................................................................................29
3.2.2 研究變數.................................................................................................29
3.3 樣本資料來源與選取過程.............................................................................31

四、 實證結果分析...........................................................................................33
4.1 敘述性統計................................................................................................33
4.2 相關性分析................................................................................................34
4.3 Logistic迴歸分析........................................................................................35

伍、 結論........................................................................................................40
5.1 研究結果與討論..........................................................................................40
5.2 研究建議...................................................................................................41

參考文獻.........................................................................................................42

附錄...............................................................................................................47
附錄A：TW-GAAP..........................................................................................47
附錄B：美國樣本資料......................................................................................49
附錄C：中國樣本資料......................................................................................54
附錄D：臺灣樣本資料......................................................................................55

Extended Abstract

簡歷

參考文獻

1.吳琮璠，2005，會計資訊系統。台北市：智勝出版社。

2.周濟群，2009，利用XBRL技術設計可剖析的開放式企業報告架構，會計學報，第1卷第2期（5月）：1-35。

3.柯承恩，2000，我國公司監理體系之問題與改進建議（上），會計研究月刊，第173期（4月）：75-81。

4.柯承恩，2000，我國公司監理體系之問題與改進建議（下），會計研究月刊，第174期（5月）：79-83。

5.張書瑋，2010，XBRL財務新革命，只是開始，會計研究月刊，第291期（2月）：60-70。

6.陳國泰、周濟群、陳柏任、王大維，2001，會計報告電子化傳遞的利器---XBRL（一） 會計研究月刊，第187期（6月）：36-42。

7.陳國泰、周濟群、陳柏任、王大維，2001，會計報告電子化傳遞的利器---XBRL（二） 會計研究月刊，第188期（7月）：67-73。

8.陳國泰、周濟群、陳柏任、王大維，2001，會計報告電子化傳遞的利器---XBRL（三） 會計研究月刊，第189期（8月）：116-120。

9.蔡揚宗，2006，XBRL：21世紀財務報導的革命，會計研究月刊，第244期（3月）：11-14。

10.Anderson, D. R., D. J. Sweeney, and T. A. Willams. 2002. Statistics for business and economic 8e. South-Westen College Publishing.

11.Baldwin, A. A., C. E. Brown, and B. S. Trinkle. 2006. XBRL: an impacts framework and research challenge. Journal of Emerging Technologies in Accounting 3：97-116.

12.Beaver, W. H. 1966. Financial ratios as predictors of failure. Journal of Accounting Research 4：71-111.

13.Belkaoui, A., and A. Kahl. 1978. Corporate financial disclosure in Canada. Research Monograph of the Canadian Certified General Accountants Association, Vancouver.

14.Berle, A. A., and G.. Means. 1932. The Modern Corporation and Private Property. New York, Macmillan.

15.Bovee, M., M. Ettredge, R. P. Srivastava, and M. A. Vasarhelyi. 2001. Assessing the 07/31/2000 XBRL Taxonomy for Digital Financial Reports of Commercial and Industrial Firms. Working paper, University of Kansas, Rutgers Business School.（http://papers.ssrn.com/sol3/papers.cfm?abstract_id=277698）

16.Bushee, B. J., and C. F. Noe. 2000. Corporate disclosure practices, institutional investors, and stock return volatility. Journal of Accounting Research 38：171-202.

17.Callaghan, J., and R. Nehmer. 2009. Financial And Governance Characteristics Of Voluntary XBRL Adopters In The United States. International Journal of Disclosure & Governance 6：321-335.

18.Camfferman, K., and T. E. Cooke. 2002. An analysis of disclosure in annual reports of U.K. and Dutch companies. Joutnal of International Accounting Research 8：1:28.

19.Chen, C. J. P., and B. Jaggi. 2000. Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public Policy 19：285–310.

20.Claessens, S., S. Djankov, J. P. H. Fan, and L. H. P. Lang. 1999. Expropriation of minority shareholders in East Asia. Policy Research paper 2088. World Bank, Washington DC.

21.Cormier, D., and M. Magnan. 2004. The impact of the web on information and communication modes: the case of corporate environmental disclosure. International Journal Technology Management 27：393-416.

22.Debreceny, R., G. L. Gray, and A. Rahman. 2002. The determinants of Internet financial reporting. Journal of Accounting and Public Policy 21：371-394.

23.Diamond, D. W., and R. E. Verrecchia. 1991. Disclosure, liquidity, and the cost of capital. The Journal of Finance 46：1325-1359.

24.Duangploy, O., and D. Gray. 2005. International Accounting Harmonization Impact Compared: Illustration of United States and Japan Financial Statement Ratio Analysis. Journal of American Academy of Business：225-230.

25.Eccles, R. G., and S. C. Mavrinac. 1995. Improving the corporate disclosure process. Sloan Management Review 36：11-25.

26.Efendi, J., L. M. Smith, and J. Wong. 2009. Longitudinal Analysis of Voluntary Adoption of XBRL on Financial Reporting. Working paper, University of Texas at Arlington, Texas A&M University, University of Nevada, Reno.
（http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1440956）

27.Eng, L. L., and Y. T. Mak. 2003. Corporate governance and voluntary disclosure, Journal of Accounting and Public Policy 22：325–345.

28.FASB. 2000. Business Reporting Research Project: Electronic Distribution of Business Information. Financial Accounting Standards Board.

29.Frankel, R., M. McNichols, and G. Wilson. 1995. Discretionary disclosure and external financing. The Accounting Review 70：135-150.

30.Guan, Y. D., D. F. Sheu, and Y. C. Chu. 2007. Ownership Structure, Board of Director, and Information Disclosure: Empirical Evidence from Taiwan IC Design Companies. Journal of American Business 11：182-190.

31.Healy, P. M., and K. G. Palepu. 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics 31：405-440.

32.Henderson, D., S. D. Sheetz, and B. S. Trinkle. 2008. A Structural Model of the Determinants of XBRL Adoption. 17th Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax.

33.Hodge, F. D., and L. A. Maines. 2004. Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? The Accounting Review 79：687-703.

34.Jensen, M. C., and R. Ruback. 1983. The Market of Corporate Control: the scientific Evidence. Journal of Financial Economics 11：5-50.

35.Jensen, M. C., and W. H. Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics 3：305-360.

36.Kennedy, P. E. 2003. A Guide to Econometrics, 5th edition. Cambridge, MA:MIT Press.

37.Koo, M., H. Y. Lin., and G. Smedley. 2008. The Added Value IT Investment：A Demand-Side Perspective. Journal of Emerging Technologies in Accounting 5：175-187.

38.Leland, H., and D. Pyle. 1977. Information Asymmetries, Financial Structure, and Financial Intermediation. Journal of Finance 32：371-387.

39.McKinnon, J. L., and L. Dalimunthe. 1993. Voluntary disclosure of segment information by Australian diversified companies. Accounting and Finance 33：33–50.

40.Meek, G. K., C. B. Roberts, and S. J. Gray. 1995. Factors influencing voluntary annual report disclosures by U.S., U.K. and continental European multinational corporations. Journal of International Business Studies 26：555-572.

41.Mitchell, J. D., C. W. L. Chia, and A. S. Loh. 1995. Voluntary disclosure of segment information: Further Australian evidence. Accounting and Finance 35：1–16.

42.Naser, K., and K. Al-Khatib. 2000. Determinants of the depth of information disclosure in the board of directors statements of a sample of Jordanian listed companies. Advances in International Accounting 13：99-118.

43.Naser, K., K. Al-Khatib, and K. Karbhari. 2002. Empirical Evidence on the Depth of Corporate Information Disclosure in Developing Countries. International Journal of Commerce and Management 2：99-118.

44.Naser, K. 1998. Comprehensives of disclosure of non-financial companies listed on the Amman financial market. International Journal of Commerce and Management 2：88-119.

45.Neu, D., H. Warsame, and K. Pedwell. 1998. Managing public impressions: environmental disclosures in annual reports. Accounting, Organizations and Society 23：265-282.

46.Patton, J., and I. Zelenka. 1997. An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic. The European Accounting Review 6：605-626.

47.Pinsker, R., and S. Li. 2008. Costs and benefits of XBRL adoption: early evidence. Communications of the ACM 51：47-50.

48.Pinsker, R., G. Castner, and P. Wheeler. 2009. Nonprofessional Investors Perceptions of the Efficiency and Effectiveness of XBRL-enabled Financial Statement Analysis and of Companies Providing XBRK-formatted Information. International Journal of Disclosure and Governance 6：241-261.

49.Pound, J. 1988. Proxy Contests and the Efficiency of Shareholder Oversight. Journal of Financial Economics 20：237-265.

50.Prenuroso, R. F., and S. Bhattacharya. 2008. Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance. International Journal of Accounting Information System 9：1-20.

51.Rowbottom, N., A. Allam, and A. Lymer. 2005. An exploration of the potential for studying the usage of investor relations information through the analysis of Web server logs. International Journal of Accounting Information Systems 6：31-53.

52.Schadewitz, H. J., and D. R. Blevins. 1998. Major determinants of interim disclosures in an emerging market. American Business Review 16：41–55.

53.Troshani, I., and B. Doolin. 2005. Drivers and Inhibitors Impacting Technology Adoption: A Qualitative Investigation into the Australian Experience with XBRL. 18th Bled eConference eIntegration in Action.

54.Tuominen, P. 1997. Investor relations: a Nordic school approach. Corporate Communications. An International Journal 2：46-55.

55.Wallace R. S. O., K. Naser, and A. Mora. 1994. The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain. Account & Business Research 25：41–53.

56.Wallace, R. S. O. and K. Naser. 1995. Firms Specific Determination of the Comprehensive of Mandatory Disclosure in the Corporate Annual Reports of Firms Listed on the Stock Exchange of Hong Kong. Journal of Accounting and Public Policy 14：311-368.

57.Xbrl.org. 2002. XRBL: Understanding the XML Standard for Business Reporting and Finance. 2002 White paper.（www.xbrl.org）