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

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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)

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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

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指導教授

蔡文賢

審核日期

2016-6-29

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