企業會計價值與自願性資訊揭露關聯性之研究

The Association between Voluntary Disclosures and Accounting value of enterpris

許靖鴻(Ching-Hung Hsu)

指導教授 ： 黃振豊

淡江大學/管理學院/會計學系碩士在職專班/碩士(2007年)

https://doi.org/10.6846/TKU.2007.00163

摘要

企業的會計價值屬於企業整體文化中的次文化，相關研究均顯示此一次文化對於企業在處理相關財會資訊核算、內部控制、法令規範的遵循、自願性資訊揭露的傾向等層面均有相當重大的影響。本研究以企業會計價值相關理論為核心，探討企業會計價值對於自願性資訊揭露的傾向影響程度。研究樣本主要針對台灣全體上市櫃公司進行實證，並將回收後樣本採LISREL研究模型來驗證企業會計價值與自願性資訊揭露各變數之間的關係。實證結果：企業會計價值該一變數上共架構：｢結果或過程導向｣、｢員工或工作導向｣、｢偏頗性或專業性｣、｢開放或封閉系統｣、｢寬鬆或嚴密控制｣五個外因變數；於自願性資訊揭露該一變數上共架構：｢社會責任與管理品質｣、｢網路資訊揭露｣、｢資訊整合性｣、｢資訊即時性｣四個內因變數。本研究採用LISREL為路徑分析工具，用以架構這二項變數之間的結構模式，研究結果顯示除企業會計價值：｢過程或結果導向｣該一外因變數與自願性資訊揭露之間的關係並未呈現顯著的相關性外；其他各外因變數與內因變數均呈現顯著的相關性。最後，本研究根據研究結果，提供研究建議，以期對未來從事相關企業會計價值領域的學者有所幫助。

關鍵字

企業會計價值 ； 會計價值 ； 自願性資訊揭露

並列摘要

Accounting value of enterprise actually falls into the category of subculture for its overall integrated culture of enterprise. Relevant researches and studies all manifest this subculture in regards to how enterprise processes and handles relevant aspects, such as: the verification of financial and accounting information, internal control, compliance to norms of laws and decrees, and the inclination of voluntary disclosure. And the impacts on these are obvious and essential.
This research is to focus on relevant theories of enterprise accounting value, and further explore how extensive the influence of this value will be unto the aspect of enterprise’s voluntary disclosure. Samples of this research came from facts gathering and verification in respect to all the listing companies in Taiwan. Collected samples were then adopted by LISREL research model to prove variable relationships existed in and between the enterprise accounting value and voluntary disclosure. Practical results verified that： the common structure for accounting value as the variable: which has five exogenous latent variables. These five are “Process-oriented vs. Result-oriented”, “Employee-oriented vs. Job-oriented”, “Parochial vs. Professional”, “Open System vs. Closed System” and “Loose Control vs. Tight Control”. As for the common structure for voluntary disclosure as the variable: which has four endogenous latent variables. These are “Societal responsibility and management quality”, “Web information disclosure”, “Integration of information” and “Instantaneousness of information”. This research adopts LISREL as path analysis tool, which was used to configure the structural model between these two variables. Based on results of this research, it demonstrates that excluding the enterprise accounting value: besides the relationship between the exogenous latent variables of “Process-oriented vs. Result-oriented” and voluntary disclosure, which did not exhibit any conspicuous relevance; other exogenous latent variables and endogenous latent variables did exhibit conspicuous relevance. Lastly, this research will make suggestions based on studied results, and expect to help and contribute to any academic scholars who plan to proceed research in relevant studies for enterprise accounting value.

並列關鍵字

Accounting value of enterprise ； Accounting value ； Voluntary Disclosures

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