集團企業IFRS合併報表編製能力對XBRL使用效益之影響

以作者查詢圖書館館藏

、以作者查詢臺灣博碩士

、以作者查詢全國書目

、勘誤回報

、線上人數：16

、訪客IP：3.139.97.157

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)

相關論文

★ 台灣與大陸在ERP專案管理、專案成員向心力與離心力的不同之處	★ ERP專案成員離心力與向心力對代理問題之影響
★ 事業策略、人力資源管理與組織績效之實證研究	★ 商用飛機維修成本控制之研究-以某國籍航空公司為例
★ ERP系統更換關鍵成功因素研究-以Oracle系統導入為例	★ 中小企業自行開發ERP 系統關鍵成功因素研究- 以高科技產業為例
★ 文化創意產業產品策略選擇之影響因素-以國片為例	★ 專案管理風險對ERP專案成功之影響
★ 品質機能展開與多準則決策於設備開發應用	★ ERP導入品質因素對IFRS轉換專案之影響
★ ERP投資金額對服務品質及導入後IT治理目標之分析	★ ERP 導入問題對專案的影響
★ IFRS轉換對員工退休金計畫影響	★ IFRS轉換對企業績效評估的影響
★ IFRS轉換問題對IFRS效益的影響	★ ERP環境下企業集團自行編製合併報表能力對XBRL資訊透明度之研究

檔案

[Endnote RIS 格式]

[Bibtex 格式]

[相關文章]

[文章引用]

[完整記錄]

[館藏目錄]

至系統瀏覽論文 ( 永不開放)

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

參考文獻

[1]Babbie, E. (1992). The practice of social research. California: Wardsworth Publishing Company.
[2]Bagozzi, R. P.(1984). Expectancy-Value Attitude Models: An Analysis of CriticalMeasurement Issues. International Journal of Research in Marketing. 1(4) .295-310.
[3]Baldwin, A. A., Brown, C. E., & Trinkle, B. S.(2006). XBRL：An impacts framework and research challenge. Journal of Emerging Technologies in Accounting.3(1).97-116.
[4]Barclay, D., Higgins , C., & Thompson, R. (1995). The partial least squares(PLS)
Approach to causal modeling-Personal computer adoption and use an illustration. Technology studies.2(2).285-309.
[5]Barquin, R. C., & Edelstein, H. A. (1997). Building, using, and managing the data warehouse. Prentice-Hall, Inc. 2.
[6]Berdie, D. R. (1994). Reassessing the Value of High Response Rates to Mail Surveys, Market Research. 1(3). 52-64.
[7]Bhattacharya, S., & Premuroso, R. F. (2008). Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance? International Journal of Accounting Information Systems. 9(1). 1-20.
[8] Biswas, D.(2004). Economics of information in the web economy：Towards a new theory？Journal of Business Research. 57(7). 724-733.
[9]Bollen, K.A. & Stine, R.A. (1992). Bootstrapping goodness-of-fit measures in structural equation models. Sociological Methods and Research. 21. 205–229.
[10]Bovee, M., Ettredge, M. L., Srivastava, R. P., & Vasarhelyi, M. A.(2002).Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice? Journal of Information Systems. 16 (2). 165-182.
[11]Bruwer. P. J. S., (1984). A Descriptive Model of Success for Computer-Based Information Systems. Information & Management. 7( 2). 63-67.
[12]Bhattacharya, S., & Premuroso, R. F.(2008). Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance? International Journal of Accounting Information Systems. 9(1). 1-20.
[13]Bunderson, J. S., & Boumgarden, P. (2010). Structure and learning in self-managed teams: Why “bureaucratic” teams can be better learners. Organization Science. 21(3). 609-624.
[14]Carmona, S., & Trombetta, M.(2008). On the global acceptance of IAS/IFRS accounting standards：The logic and implications of the principles-based system. Journal of Accounting and Public Policy. 27(Novermber). 455-461.
[15] Cenfetelli, Ronald T. and Bassellier, Genevieve(2009). Interpretation of Formative Measurement in Information Systems Research. MIS Quarterly. 33(4). 689-708.
[16]Cheng, H., and Peng, W.T.(2007). Practice of Preparing Consolidated Financial Report with System Software (II) -- Function and Information Capabilities, Information Consolidated Report and Management Value. Accounting Research Monthly. 259. 132-134.
[17]Chin, W. W.(1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, edited by Marcoulides, G. A.(Ed). Lawrence Erlbum Associates Inc., Mahway. NJ. 295-336.
[18] Cohen, J.(1998) . Statistical Power Analysis for the Behavioral Sciences. 2nd edn. Hillsdale, New Jersey: L: Erlbaum.
[19]DeLone, W. H. and McLean, E. R. (1992) . Information system success : The quest for the dependent variable. Information System Research. 3(1). 60-95.
[20]DeLone, W. H. and McLean, E. R. (2003). The DeLone and McLean model of information systems success : A ten-year update. Journal of Management Information Systems. 19(4). 9-30.
[21]Efendi, J., Park, J. D., & Subramaniam, C. (2010). Do XBRL reports have incremental information content? An empirical analysis. Working paper, Universiy of Texas Arlington.
[22]Efendi, J., Park, J. D., & Smith, L. M..(2014). Do XBRL filings enhance informational efficiency? Early evidence from post-earnings announcement drift. Journal of Business Research.67(6).1099-1105.
[23]Efron, B. (1981). Nonparametric estimates of standard error : the jackknife, the bootstrap, and other methods. Biometrika. 68. 589-599.
[24]Fare well, S. M.(2006). An introduction to XBRL through the use of research and technical assignments. Journal of Information Systems. 20(1).161-185.
[25]Fornell, C. & Bookstein, F.(1982). Two Structural Equation Models：LISREL and PLS Applied to Consumer Exit-Voice Theory. Journal of Marketing Research. 19. 440-452.
[26]Fornell, C., & Larcker, D. F.(1981). Evaluating structural equations with unobservable variables and measurement error. Journal of Marketing Research. 18(1). 39-50.
[27]Gefen, D. (2000). E-commerce: the role of familiarity and trust. Omega. 28. 725-737.
[28]Gefen, D., Straub, D., & Boundreau, M. C. (2000). Structural equation modeling and regression：Guidelines for research practice. Communications of The Association for Information System. 4(7). 1-77.
[29]Goodhue, D. L., & Thompson, R. L. (1995). Task-technology fit and individual performance. MIS Quarterly. 213-236.
[30]Granovetter (1995). Afterword 1994: Reconsiderations and a New Agenda, In Getting a Job, Second Edition. Chicago: University of Chicago Press.
[31]Hair, J. F., Ringle, C. M. & Sarstedt, M. (2011). PLS-SEM：indeed a silver bullet. Journal of Marketing Theory and Practice. 19(2). 139–151.
[32]Henseler, J., Ringle, C. M. & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science. 43 (1). 115-135.
[33]Hair, J.F., Anderson, R.E., Tatham, R.L., & Black, W.C., (1998). Multivariate Data Analysis with reading. (5rd ed.) . Prentice-Hall International, Inc.
[34]Hodge, F. D., Kennedy, J. J., & Maines, L. A.. (2004). Does search facilitating technology improve the transparency of financial reporting? The Accounting Review. 79(3). 687-703.
[35]Hooper, P.(1982). Internal control problems in computer systems. Journal of Systems Management. 22-27.
[36]Hulland, J.(1999). Use of PLS in Strategic Management Research：A Review of Four Recent Studies. Strategic Management Journal. 20(2). 195-204.
[37]Jarvies, C. B., MacKenzie, S. B., & Podsakoff, P. M.(2003). A critical review of construct indicators and measurement model misspecification in marketing and consumer research. Journal of Consumer Research. 30(2). 199-218.
[38]Jeanjean, T., & Stolowy, H. (2008). Do accounting standard matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy. 27(11). 480-494.
[39]Keller, R. T. (2001). Cross-functional project groups in research and new product development: Diversity, communications, job stress, and outcomes. Academy of management Journal, 44(3). 547-555.
[40]Kerr, N. L., & Tindale, R. S. (2004). Group performance and decision making. Annu. Rev. Psychol., 55. 623-655.
[41]Leuz, Christian & Verrecchia, Robert E. (2000). The Economic Consequences of Increased Disclosure. Journal of Accounting Research. 38. 91-124.
[42]Li, J., Hu, Y., & Du, M.(2013).XBRL in the Chinese Financial Ecosystem. IT Professional.15 (6). 36-42.
[43]Li. S.(2010). Does mandatory adoption of international financial reporting standards in the European Union reduce the cost of equity capial? The Accounting Review. 85(3). 607-636.
[44]Mason, R.O.(1978). Measuring information output : a communication systems approach . Information and Management .1(5) . 219-234.
[45]McCausland, R.(2000). Speaking XBRL-The new talk of accounting. Accounting Technology. 52-56.
[46]Megal, S. R., Carr, H. H., & Watson, H. J. (1988). Critical Success Factors for Information Center Managers. MIS Quarterly, 12(3), 413-425.
[47]Nunnally, J. C.(1978). Psychometric Theory.2nd Ed. New York. McGraw-Hill.
[48]Petter, S., Straub, D., & Rai A.,(2007). Specifying formative constructs in information systems research. MIS Quarterly. 31(4). 623-656.
[49]Preacher, K. J., & Hayes, A. F. (2004). SPSS and SAS procedures for estimating indirect effects in simple mediation models. Behavior research methods, instruments, & computers. 36(4). 717-731.
[50]Rios-Rull, J. V.(2001). Population Changes and Capital Accumulation: The Aging of the Baby Boom. Advances in Macroeconomics. 1(1) . 1-46.
[51]Roger, D. & Gray, G. L. (2001). The production and use of semantically rich accounting reports on the Internet：XML and XBRL. International Journal of Accounting Information Systems. 2(1). 47-74.
[52]Rajgopal, S. & Venkatachalam, M..(1997). The role of institutional investors in corporate governance：An empirical investigation. Working Paper, Iowa University.
[53]Saeed, R., Y. Furusho, & M. Koizumi.(2009). XBRL –Improving transparency and monitoring functions of corporate governance. International Journal of Disclosure and Governance. 6(4). 355-369.
[54]Shannon, C. E. & Weaver, W. (1949). The management theory of communication . Urbana , IL: University of Illinois Press.
[55]Sheree, M. C. & Morgan, M. I. (2012). Introduce XBRL To Business Students. American Journal of Business Education. 5 (3). 329-324.
[56]Stefanescu(2014). XBRL-Based Projects for Financial and Prudential Reporting – an Empirical Analysis in European Banking System.AUDOE.10(2).76-86.
[57]Vasarhelyi, M. A., D. Y. Chan, & J. P. Krahel.(2012). Consequences of XBRL standardization on financial statement data. Journal of Information Systems. 26(1). 155-167.
[58]Wagenhofer(2003). Accural-based compensation, depreciation and investment decision. European Accounting Review. 12(2). 287-309.
[59]Wold, H.(1982). Systems under indirect observations using PLS, In C. Fornell(Ed).A Second Generation of Multivariate Analysis. 325-347. New York：Praeger.
[60]Yoon, H., H. Zo, & A. P. Ciganek.(2011). Does XBRL adoption reduce information asymmtry? Journal of Business Research. 64(2). 157-163.
[61]Zeff, S. A.(2007). Some obstacles to global financial reporting comparability and convergence at a high level of quality. The British Accounting Review. 39. 290-302.
[62]Zhao, X., Lynch, J. G., & Chen, Q.(2010) . Reconsidering Baron and Kenny: Myths and truths about mediation analysis. Journal of consumer research. 37(2). 197-206.

指導教授

蔡文賢(Wen-Hsien Tasi)

審核日期

2016-7-29

推文