A Survey Study of Factors Influencing the Willingness of Using eXtensible Business Reporting Language

碩士 === 中原大學 === 會計研究所 === 90 === XBRL(eXtensible Business Reporting Language) is an XML-based framework and it is a electronic language for financial reporting. The initial goal of XBRL is to provide an XML-based framework that global business information supply chain will use to create, exchange an...

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Main Authors: Fu-Ying Yi, 易芙瑛
Other Authors: Chi-Chun Chou
Format: Others
Language:zh-TW
Published: 2002
Online Access:http://ndltd.ncl.edu.tw/handle/25742886367176929291
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spelling ndltd-TW-090CYCU53850282015-10-13T17:35:24Z http://ndltd.ncl.edu.tw/handle/25742886367176929291 A Survey Study of Factors Influencing the Willingness of Using eXtensible Business Reporting Language 影響企業導入可延伸性企業報告語言(XBRL)之因素探討 Fu-Ying Yi 易芙瑛 碩士 中原大學 會計研究所 90 XBRL(eXtensible Business Reporting Language) is an XML-based framework and it is a electronic language for financial reporting. The initial goal of XBRL is to provide an XML-based framework that global business information supply chain will use to create, exchange and analyze financial reporting information. So far, many companies have made use of XBRL in different countries. The major objective of the paper is to study the factors influencing business to use XBRL, as well as to identify the relationship between the expected benefit of XBRL-based financial reporting and business characters. We sent questionaries to 863 companies that listed in TSE and OTC market. 150 valid response have been received with a response rate of 17.38%. We use one-sample t test, one-way analysis of variance, one-way multivariate analysis of variance and scheffe test to analyze the data from those returned questionaries. The following conclusions can be drawn form our analysis: the factors of policy and regulation, technology, environment and tendency and the chief of MIS and staff will affect the will of using XBRL. Corporate characteristics including the difference of size, debt ratio, the degree of corporation put emphasis on information technology and there are overseas institutions or not have significant influence on expected benefits of XBRL-based financial reporting. The difference of industry, profitability, systematic risk and the ratio of holding stock of the boards, on the other hand do not have significant influence on the expected benefits of XBRL-based financial reporting. There are several suggestions for future studies in the end of the thesis based on the experience and results of the study. Chi-Chun Chou 周濟群 2002 學位論文 ; thesis 68 zh-TW
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description 碩士 === 中原大學 === 會計研究所 === 90 === XBRL(eXtensible Business Reporting Language) is an XML-based framework and it is a electronic language for financial reporting. The initial goal of XBRL is to provide an XML-based framework that global business information supply chain will use to create, exchange and analyze financial reporting information. So far, many companies have made use of XBRL in different countries. The major objective of the paper is to study the factors influencing business to use XBRL, as well as to identify the relationship between the expected benefit of XBRL-based financial reporting and business characters. We sent questionaries to 863 companies that listed in TSE and OTC market. 150 valid response have been received with a response rate of 17.38%. We use one-sample t test, one-way analysis of variance, one-way multivariate analysis of variance and scheffe test to analyze the data from those returned questionaries. The following conclusions can be drawn form our analysis: the factors of policy and regulation, technology, environment and tendency and the chief of MIS and staff will affect the will of using XBRL. Corporate characteristics including the difference of size, debt ratio, the degree of corporation put emphasis on information technology and there are overseas institutions or not have significant influence on expected benefits of XBRL-based financial reporting. The difference of industry, profitability, systematic risk and the ratio of holding stock of the boards, on the other hand do not have significant influence on the expected benefits of XBRL-based financial reporting. There are several suggestions for future studies in the end of the thesis based on the experience and results of the study.
author2 Chi-Chun Chou
author_facet Chi-Chun Chou
Fu-Ying Yi
易芙瑛
author Fu-Ying Yi
易芙瑛
spellingShingle Fu-Ying Yi
易芙瑛
A Survey Study of Factors Influencing the Willingness of Using eXtensible Business Reporting Language
author_sort Fu-Ying Yi
title A Survey Study of Factors Influencing the Willingness of Using eXtensible Business Reporting Language
title_short A Survey Study of Factors Influencing the Willingness of Using eXtensible Business Reporting Language
title_full A Survey Study of Factors Influencing the Willingness of Using eXtensible Business Reporting Language
title_fullStr A Survey Study of Factors Influencing the Willingness of Using eXtensible Business Reporting Language
title_full_unstemmed A Survey Study of Factors Influencing the Willingness of Using eXtensible Business Reporting Language
title_sort survey study of factors influencing the willingness of using extensible business reporting language
publishDate 2002
url http://ndltd.ncl.edu.tw/handle/25742886367176929291
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