集團企業IFRS合併報表編製能力對XBRL使用效益之影響

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姓名

李秀梨(Hsiu-Li Lee) 查詢紙本館藏

畢業系所

企業管理學系

論文名稱

集團企業IFRS合併報表編製能力對XBRL使用效益之影響
(Influence of Enterprise Group’s Ability of Preparing IFRS Consolidated Financial Statements on the Use Efficiency of XBRL)

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摘要(中)

本研究採PLS進行分析；合併報表編製能力對XBRL使用效益有顯著總效果。由實證結果得知，若集團企業IFRS合併報表編製能力愈強，則可於時效內完成合併報表編製，符合政府單位相關規定，但卻不能使XBRL使用效益提升；若集團企業IFRS合併報表編製能力對XBRL使用效益總效果是顯著的，再透過強化IS績效及XBRL資訊品質，方能顯著影響XBRL使用效益，形成部份中介效果，而IS績效及XBRL資訊品質成為重要中介變數。進一步分析得知，透過IS績效會提升XBRL使用效益；但若著重在強化XBRL資訊品質則提升XBRL使用效益效果會更明顯。
本研究有助於政府主管機關將XBRL推行至金融監理等以及集團企業財會人員針對不同單位需求，精準完成財報，安全交換財務資料之參考。

摘要(英)

This study conducts an analysis with partial least squares (PLS). The ability to compile consolidated financial statements has a significant effect on the use efficiency of XBRL without any significant direct effect. Empirical results imply that if a business group has great ability to compile consolidated financial statements, then it can complete the statements within a specific time and comply with the relevant regulations of governmental sectors, but will be unable to improve the use efficiency of XBRL. If the ability to compile consolidated financial statements of a business group with IFRS shows a prominent effect on the overall use efficiency of XBRL, then it will significantly influence the use efficiency of XBRL through strengthening the IS performance and information quality of XBRL and forming some intermediary results. Hence, IS performance and information quality of XBRL become important mediating variables. Further analysis shows that the use efficiency of XBRL will be increased through IS performance. If the information quality of XBRL is strongly strengthened, then the use efficiency of XBRL becomes more obvious.
The findings of this study can serve as reference for competent government authorities to promote XBRL for industrial and commercial registration, tax declaration, and financial supervision. Accountants of business groups, when facing the demands of different units, can overcome their existing problems, complete statements accurately, and safely exchange financial data.

關鍵字(中)

★ 可延伸商業報導語言
★ 偏最小平方法
★ 資訊系統績效
★ 集團企業
★ 合併報表

關鍵字(英)

★ XBRL
★ Partial Least Squares,
★ IS Performance,
★ Business Group,
★ Consolidated financial statements

論文目次

論文摘要 i
中文摘要 ii
ABSTRACT iii
ACKNOWLEDGMENTS iv
TABLE OF CONTENTS v
LIST OF FIGURESLIST OF TABLES vii
LIST OF TABLES viii
Chapter 1 Introduction 1
1-1. Research background 1
1-2. Research motives 3
1-3. Research purpose 5
1-4. Research procedure 5
Chapter 2 Literature Review 7
2-1. Taiwan’s requirements of International Financial Reporting Standards (IFRS) 7
2-2. Timely preparation of consolidated financial reporting in XBRL 8
2-3. IS performance 9
2-4. Information quality of XBRL 12
2-5. Use efficiency of XBRL 14
Chapter 3 Research Method 17
3-1. Questionnaire design and data collection 17
3-2. Research variables and operational definitions 20
3-3. Variable measurements 23
3-4. Research method and hypotheses 24
Chapter 4 Empirical Results and Analysis 26
4-1. Descriptive statistics 26
4-2. PLS path analysis and model estimates 27
4-2-1 Measurement model reliability and validity27
4-2-2 Discriminant validity 29
4-3. Collinearity evaluation - Variance inflation faction (VIF) 30
4-4. Confirmatory factor analysis (CFA) 33
4-5. Structural modeling 35
4-5-1 Effect size of f 2 35
4-5-2 Q2 Predictive relevance 36
4-6. Mediation effect - variance accounted for (VAF)
37
4-7. Standardized root mean square residual (SRMR)
41
4-8. R2 and Hypothesis test results 42
5-1. Limitation and suggestions 53
References.............. 55

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指導教授

蔡文賢(Wen-Hsien Tasi)

審核日期

2016-7-29

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