影響企業導入可延伸性企業報告語言(XBRL) 之因素探討

A Survey Study of Factors Influencing the Willingness of Using eXtensible Business Reporting Language

易芙瑛(Fu-Ying Yi)

指導教授 ： 周濟群

中原大學/商學院/會計研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200158

摘要

XBRL(eXtensible Business Reporting Language,可延伸性企業報告語言)係以XML(eXtensible Markup Language,可延伸性標記語言)為基礎所發展出來有關商業報告的語言。其目的是要提供一個以XML為基礎之架構，方便全球企業資訊
供應鏈去取得、交換和分析企業資訊，而目前已有多個國家參與使用。
本研究針對國內上市、櫃公司，透過問卷調查的方式，以探討影響企業導入XBRL的因素，及「企業報告XBRL化」之預期效益與企業特性間之關係。總共針對863家企業進行問卷調查，有效回收樣本數為150份，有效回收率為17.38%。採用單一樣本t檢定、因素分析、單因子變異數分析、單因子多變項變異數分析與薛費事後考驗法，進行分析。
本研究之問卷資料分析結果為：「政策、法規因素」、「相關技術性因素」、「環境與趨勢因素」、「資訊主管及人員因素」等構面之因素，均會影響企業採用XBRL的採用意願；企業特性中之規模不同(分別以資產總額與股本衡量)、負債比率不同、重視資訊技術程度不同、有無海外分支機構，對XBRL之預期效益有顯著的差異；企業特性中之行業別、獲利能力、系統風險、董監事持股比例的不同，對預期效益並無顯著的差異。此外依據研究結果與心得，本研究並進一步提出對未來研究上的建議，期盼能作為日後研究者之參考。

關鍵字

財務報導 ； 可延伸性標記語言 ； 企業報告 ； 可延伸性企業報告語言

並列摘要

XBRL(eXtensible Business Reporting Language) is an XML-based framework and it is a electronic language for financial reporting. The initial goal of XBRL is to provide an XML-based framework that global business information supply chain will use to create, exchange and analyze financial reporting information. So far, many companies have made use of XBRL in different countries.
The major objective of the paper is to study the factors influencing business to use XBRL, as well as to identify the relationship between the expected benefit of XBRL-based financial reporting and business characters. We sent questionaries to 863 companies that listed in TSE and OTC market. 150 valid response have been received with a response rate of 17.38%.
We use one-sample t test, one-way analysis of variance, one-way
multivariate analysis of variance and scheffe test to analyze the data from those returned questionaries. The following conclusions can be drawn form our analysis: the factors of policy and regulation, technology, environment and tendency and the chief of MIS and staff will affect the will of using XBRL. Corporate characteristics including the difference of size, debt ratio, the degree of corporation put emphasis on information technology and there are overseas institutions or not have significant influence on expected benefits of XBRL-based financial reporting. The difference of industry, profitability, systematic risk and the ratio of holding stock of the boards, on the other hand do not have significant influence on the expected benefits of XBRL-based financial reporting. There are several suggestions for future studies in the end of the thesis based on the experience and results of the study.

並列關鍵字

eXtensible Business Reporting Language ； Corporate Characteristics ； Financial Reporting ； Business Reporting ； eXtensible Markup Language

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