影響企業自願採用XBRL相關因素之研究

A Study of Firm's XBRL Voluntary Adoption

鄭佩宜(Pei-Yi Zheng)

指導教授 ： 林慧葉

國立虎尾科技大學/管理學院/經營管理研究所/碩士(2010年)

摘要

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。

關鍵字

XBRL ； 自願性採用 ； 股權分散性

並列摘要

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.

並列關鍵字

eXtensible Business Reporting Language（XBRL） ； Voluntary adoption ； Ownership diversification

參考文獻

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。

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。

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。

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）

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