博碩士論文 103451025 詳細資訊




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:8 、訪客IP:34.204.191.31
姓名 劉惠元(Hui-Yuan Liu)  查詢紙本館藏   畢業系所 企業管理學系在職專班
論文名稱 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
(The Effect of Enterprise Groups’ Ability to Prepare Consolidated Financial Statements Using the ERP on the Transparency of Financial Information Submitted in XBRL Format)
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★ IFRS資訊品質對於IFRS特色與內控報導目標之中介效果探討
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) 本研究為探討企業為因應轉換國際財務報導準則IFRS編製合併報表時所採用的方式,分為整體樣本、自動化處理及人工處理等三種情況,來分別探討企業自行編製合併報表能力對使用者對於企業轉換XBRL格式財務報表資訊品質及資訊透明度的影響。研究結果發現:(1) 在整體樣本情況下,企業自行編製合併報表能力透過XBRL資訊品質提升將有助於提升XBRL財務報表資訊透明度 (2)企業使用自動化處理編製合併報表,XBRL財務報表資訊透明度將不受企業自行編製合併報表能力影響(3) 企業採用人工處理方式編製合併報表,XBRL財務報表資訊透明度將受企業自行編製合併報表能力影響。
摘要(英) This study investigates the methods adopted by firms for formulating consolidated financial statements in response to the convergence of the International Financial Reporting Standards. Three scenarios, namely overall sampling, automatic processing, and manual processing, are adopted to examine how the capability of firms in independently formulating consolidated financial statements affects the information quality and transparency of their converted eXtensiable Business Reporting Language (XBRL) financial statements. The results are described as follows: (1) Under the scenario of overall sampling, the XBRL approach facilitates enhancing the information quality of the firms’ financial statements, thereby improving the information transparency. (2) Under the scenario of automatic processing, the information transparency of XBRL financial statements is not affected by the capability of the firms in formulating consolidated financial statements independently, whereas (3) under the scenario of manual processing, it is affected by the firms’ capability in formulating consolidated financial statements independently.
關鍵字(中) ★ 企業資源規劃系統(ERP)
★ 國際財務報導準則(IFRS)
★ 延伸性商業報導語言(XBRL)
★ 資訊品質
★ 資訊透明度
關鍵字(英) ★ enterprise resource planning (ERP) system
★ International Financial Reporting Standards (IFRS)
★ eXtensible Business Reporting Language (XBRL)
★ information quality
★ transparency of financial information
論文目次 目 錄
摘 要 i
ABSTRACT ii
誌 謝 iii
目 錄 iv
表 目 錄 vi
圖 目 錄 vii
一、 緖論 1
1-1研究背景與動機 1
1-2研究目的 2
1-3研究架構與流程 3
1-3-1 研究結構 3
1-3-2 研究流程 4
二、 文獻探討 5
2-1國際財務報導準則IFRS 5
2-1-1國際財務報導準則之沿革 5
2-1-2 IFRS特色 7
2-1-3合併報表編製能力 8
2-2 XBRL可延伸企業報告語言 13
2-2-1 XBRL沿革與發展 13
2-2-2 XBRL與資訊透明度 16
2-2-3企業 XBRL資訊品質 18
三、 研究方法 22
3-1研究架構 22
3-2 問卷情況與樣本描述 23
3-2-1 問卷情況 23
3-2-2 樣本描述 24
3-3 構面評估與變數衡量 26
3-3-1自行編製合併報表能力 26
3-3-2 企業XBRL資訊品質 27
3-3-3 XBRL資訊透明度 28
3-3-4變數衡量 28
四、 研究結果 30
4-1 測量模式評估 31
4-1-1內部一致性(組成信度) 31
4-1-2輻合效度 33
4-1-3 區別效度 34
4-2結構模式評估(假說驗證) 36
4-2-1解釋力評估R2 36
4-2-2 Q2預測相關性 37
4-2-3 f2效果值 37
4-2-4 結構模式的路徑係數及顯著性 38
4-3 中介效果 46
五、 研究結論與建議 49
5-1 研究結論 49
5-2 研究限制與建議 51
參考文獻 52

表 目 錄
表 1台灣及世界各國採用IFRS情況 6
表 2 台灣及世界各國採用XBRL情況 14
表 3 樣本公司產業別統計(N=218) 24
表 4 樣本之企業規模、營業額、成立年數與公司型態統計(N=218) 25
表 5 研究構面Cronbach′s α信度 32
表 6 研究構面CR信度 32
表 7 個別項目的因素負荷量 33
表 8 研究構面輻合效度-平均變異萃取AVE 34
表 9 研究構面區別效度 35
表 10 研究構面交叉負荷量 35
表 11 決定係數R2值 36
表 12預測相關性Q2值 37
表 13 f2效果值 38
表 14 假說H1A、H2A、H3A路徑係數及T值 40
表 15假說H1A、H2A、H3A各題項路徑係數及T值 40
表 16 假說H1B、H2B、H3B路徑係數及T值 42
表 17 假說H1B、H2B、H3B各題項路徑係數及T值 42
表 18 假說H1C、H2C、H3C路徑係數及T值 44
表 19假說H1C、H2C、H3C各題項路徑係數及T值 45
表 20 直接效果檢定 47
表 21 VAF中介效果檢定 47
表 22企業XBRL資訊品質中介效果檢驗 48

圖 目 錄
圖 1 研究流程 4
圖 2研究架構 22
圖 3 假說H1A、H2A、H3A研究模型結構之路徑分析及假設檢定 39
圖 4 假說H1B、H2B、H3B研究模型結構之路徑分析及假設檢定 41
圖 5 假說H1C、H2C、H3C研究模型結構之路徑分析及假設檢定 43
圖 6 PLS 中介變數檢定流程 46
參考文獻 中文部分
[1] 林坤進 (2011),企業導入 IFRS 所面臨之困難與挑戰: 以 H 上市公司為例,臺灣大學會計與管理決策組學位論文, 1-65。
[2] 周建宏(2012),主管機關推動與國際接軌之相關規定,IFRS 雙軌期間之挑戰及實務解決方案研討會,國立政治大學會計學系。
[3] 陳慕賢 (2011),07,專家傳真─ 美國對 IFRS 採拖字訣,工商時報,財經要聞。
[4] 經濟部工業局(2012),IFRS問答教戰手冊,一版,經濟部工業局臺北市。
[5] 台灣證券交易所,台灣XBRL委員會,XBRL推動計畫,xbrl.org.tw
[6] 周建宏(2009),全面採用 IFRS 對企業的衝擊與影響, 資誠通訊, 第 222 期 (3 月): 8-11。
[7] 江美艷(2011),接軌IFRS:我國邁向國際舞台之重要里程碑,勤業眾信聯合會計師事務所。
[8] 江美艷(2015),改善IFRSs合併財務報告編製流程. (勤業眾信會計師事務所),75 。
[9] 蘇裕惠、林寶珠(2010),“導入IFRS評估與規劃之實務指引”,《會計研究月刊》,300,100-108,2010a。
[10] 蘇裕惠、林寶珠(2010), “接軌IFRS變革難度—除準則層面外,還有實務運作之差異”,《會計研究月刊》,299,84-92,2010b。
[11] 蘇裕惠、林寶珠(2011),“導入IFRS設計與執行階段之實務指引(一) ”,《會計研究月刊》,302,114-129,2011a。
[12] 蘇裕惠、林寶珠(2011),“導入IFRS設計與執行階段之實務指引(二) ”,《會計研究月刊》,303,90-98,2011b。
[13] 蔡文賢、藍淑慧,2015,「IFRS經營管理e化實務」,台北市:碁峯資訊股份有限公司。
[14] 陳麗寧(2010),強化財務資訊公開-實現XBRL效益,證券暨期貨月刊,第28卷,第八期,22-33。
[15] 沈宜慶(2002),"企業資訊透明度與債券發行資金成本關係之實證研究,私立淡江大學會計學系碩士論文。
[16] 林靖傑、吳琮璠和莊素增(2015), "強制以 XBRL 申報財務報告能否降低資訊不對稱?.",會計評論, 60 期 , P1-33。
[17] 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。
[18] 王怡文、李威陞等人(2007),以系統軟體輔助合併報表編製實務(上)、(下),勤業眾信會計師事務所專題研究報告。 
英文部分
[1] Hope, O. K., Jin, J., & Kang, T. (2006). Empirical evidence on jurisdictions that adopt IFRS. Journal of international accounting research, 5(2), 1-20.
[2] Capkun, V., Collins, D. W., & Jeanjean, T. (2012). Does adoption of IAS/IFRS deter earnings management. Google Scholar, SSRN, uiova. edu, accessed,22(8), 2014.
[3] Prather-Kinsey, J., Jermakowicz, E., & Vongphanith, T. (2008, January). Capital market consequences of European firms’ mandatory adoption of IFRS. In American Accounting Association Annual Meeting (Anaheim, California).
[4] Bova, F., & Pereira, R. (2012). The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption: Evidence from a developing country. Journal of International Accounting Research, 11(1), 83-111.
[5] Albrecht, W. S., & Sack, R. J. (2001). The perilous future of accounting education. The CPA Journal, 71(3), 16.
[6] Ding, Y. (2015, April). Enterprise Financial Management System Analysis and Design based on ERP. In International Conference on Advances in Mechanical Engineering and Industrial Informatics. Atlantis Press.
[7] Vasarhelyi, M. A., Chan, D. Y., & Krahel, J. P. (2012). Consequences of XBRL standardization on financial statement data. Journal of Information Systems,26(1), 155-167.
[8] Hannon, N. (2003). XBRL for general ledger, the journal taxonomy. Strategic Finance, NA-NA.
[9] Haseqawa, M., Sakata, T., Sambuichi, N., & Hannon, N. (2004). Breathing new life into old systems. Strategic Finance, 85(9), 46.
[10] Farewell, S. M. (2006). An introduction to XBRL through the use of research and technical assignments. Journal of Information Systems, 20(1), 161-185.
[11] Kim, J. W., Lim, J. H., & No, W. G. (2012). The effect of first wave mandatory XBRL reporting across the financial information environment. Journal of Information Systems, 26(1), 127-153.
[12] Hakansson, N. H. (1977). Interim disclosure and public forecasts: An economic analysis and a framework for choice. Accounting Review, 396-426.
[13] Lev, B. (1988). Toward a theory of equitable and efficient accounting policy.Accounting Review, 1-22.
[14] Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31(1), 405-440.
[15] Heflin, F. L., Shaw, K. W., & Wild, J. J. (2005). Disclosure policy and market liquidity: Impact of depth quotes and order sizes. Contemporary Accounting Research, 22(4), 829-865.
[16] Vishwanath, T., & Kaufmann, D. (1999). Towards transparency in finance and governance. Available at SSRN 258978.
[17] Healy, P. M., Hutton, A. P., & Palepu, K. G. (1999). Stock performance and intermediation changes surrounding sustained increases in disclosure.Contemporary accounting research, 16(3), 485-520.
[18] Logan, D., & Mogull, R. (2003). Sarbanes-Oxley: The Role of Technology.Gartner Research.
[19] 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.
[20] Markelevich, A., Shaw, L., & Weihs, H. (2015). The Israeli XBRL Adoption Experience. Accounting Perspectives, 14(2), 117-133.
[21] Yoon, H., Zo, H., & Ciganek, A. P. (2011). Does XBRL adoption reduce information asymmetry?. Journal of Business Research, 64(2), 157-163.
[22] Pinsker, R., & Li, S. (2008). Costs and benefits of XBRL adoption: Early evidence. Communications of the ACM, 51(3), 47-50.
[23] Baldwin, A. A., & Brand, T. (2011). The impact of XBRL: A Delphi investigation.
[24] Debreceny, R., & 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.
[25] Stergiaki, E., Vazakidis, A., & Stavropoulos, A. (2015). Development and Evaluation of a Prototype web XBRL-Enabled Financial Platform for the Generation and Presentation of Financial Statements according to IFRS.International Journal, 3(1), 74-101.
[26] Johnston, J. A. (2016). Extended XBRL Taxonomies and Financial Analysts′ Information. Available at SSRN 2737190.
[27] Stefanescu, C. (2014). XBRL-based projects for financial and prudential reporting–an empirical analysis in European banking system. Acta Universitatis Danubius. Œconomica, 10(2).
[28] Lambert, S. L., Krieger, K., & Mauck, N. (2016). Evaluating XBRL′s Impact on the Timeliness and Accuracy of Security Analysts′ Next-Year EPS Forecasts.Available at SSRN.
[29] Ra, C. W., Koh, Y. S., & Lee, H. Y. (2010). Voluntary filing of XBRL, does it help to reduce information asymmetry? Information asymmetry and the cost of equity capital in the short-run. In Accounting Theory and Practice Conference, Taipei.
[30] Jones, A., & Willis, M. (2003). The challenge of XBRL: business reporting for the investor. Balance Sheet, 11(3), 29-37.
[31] Deshmukh, A. (2004). Xbrl. The Communications of the Association for Information Systems, 13(1), 55.
[32] 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.
[33] Gray, G. L., & Miller, D. W. (2009). XBRL: Solving real-world problems.International Journal of Disclosure and Governance, 6(3), 207-223.
[34] Sambamurthy, V., & Chin, W. W. (1994). The effects of group attitudes toward alternative GDSS designs on the decision‐making performance of computer‐supported groups. Decision sciences, 25(2), 215-241.
[35] Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.
[36] Chin, W. W. (1998). Commentary: Issues and opinion on structural equation modeling.
[37] Wold, H. (1975). Path models with latent variables: The NIPALS approach (pp. 307-357). Acad. Press.
[38] Wold, H. Estimation of principal components and related models by iterative least squares. Multivariate Analysis. Edited by: Krishnaiaah PR. 1966.
[39] Barclay, D., Higgins, C., & Thompson, R. (1995). The partial least squares (PLS) approach to causal modeling: Personal computer adoption and use as an illustration. Technology studies, 2(2), 285-309.
[40] Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Practice, 19(2), 139-152.
[41] Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the academy of marketing science, 40(3), 414-433.
[42] Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2013). A primer on partial least squares structural equation modeling (PLS-SEM): Sage Publications.
[43] Moser, C. A., & Kalton, G. (1971). Survey methods in social investigation.Survey methods in social investigation., (2nd Edition).
[44] Hairs, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998).Multivariate data analysis. Englewood Cliffs, NJ: Printice Hall.
[45] Tavakol, M., & Dennick, R. (2011). Making sense of Cronbach′s alpha.International journal of medical education, 2, 53.
[46] Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 39-50.
[47] Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.
[48] Cohen, J. (1988). Statistical power analysis for the behavior science. Lawrance Eribaum Association.
[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] 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.
[51] Hair Jr, Joseph F., et al.(2013). A primer on partial least squares structural equation modeling (PLS-SEM). Sage Publications.
指導教授 蔡文賢 審核日期 2016-6-29
推文 facebook   plurk   twitter   funp   google   live   udn   HD   myshare   reddit   netvibes   friend   youpush   delicious   baidu   
網路書籤 Google bookmarks   del.icio.us   hemidemi   myshare   

若有論文相關問題,請聯絡國立中央大學圖書館推廣服務組 TEL:(03)422-7151轉57407,或E-mail聯絡  - 隱私權政策聲明