Apply Social Network For Financial Report Research

• Main Authors: Yu-Cheng Yen, 顏佑澄
• Other Authors: Shi-Ming Huang
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/x2qhbn

碩士 === 國立中正大學 === 資訊管理學系暨研究所 === 103 === In response to the advent of the era of globalization, the International Accounting Standards adoption has become a prerequisite to enter the global capital markets, however, after the adoption of international accounting standards correctness and consistency of the content of earnings, has been an important issue for our country at the time of the declaration of the financial statements. Only correct and have the quality of financial statements, in order to attract international investors to invest, so this study IFRSs build a network of investment earnings and provide a method to check IFRSs financial statements, making investors and relevant units to confirm their information quality, and finally the use of social network analysis technology makes IFRSs financial statements easier to read. According to the experimental results show that our financial statements in the declaration IFRSs room for improvement, there are many, IFRSs financial statements to check the process of this research can effectively identify the companies declared missing when the financial statements, and in this study developed IFRSs earnings Investment Network the whole system is also useful to have good use, investment network density indicators proposed system usability and satisfaction. Investment in network density indicators proposed in this study the debt ratio and corporate financial statements presented significant negative correlation can provide follow-up study for reference.