資料載入處理中...
臺灣人文及社會科學引文索引資料庫系統
:::
網站導覽
國圖首頁
聯絡我們
操作說明
English
行動版
(3.15.162.243)
登入
字型:
**字體大小變更功能,需開啟瀏覽器的JAVASCRIPT,如您的瀏覽器不支援,
IE6請利用鍵盤按住ALT鍵 + V → X → (G)最大(L)較大(M)中(S)較小(A)小,來選擇適合您的文字大小,
如為IE7以上、Firefoxy或Chrome瀏覽器則可利用鍵盤 Ctrl + (+)放大 (-)縮小來改變字型大小。
來源文獻查詢
引文查詢
瀏覽查詢
作者權威檔
引用/點閱統計
我的研究室
資料庫說明
相關網站
來源文獻查詢
/
簡易查詢
/
查詢結果列表
/
詳目列表
:::
詳目顯示
第 1 筆 / 總合 1 筆
/1
頁
來源文獻資料
摘要
外文摘要
引文資料
題名:
我國企業使用網際網路報導財務資訊之研究
書刊名:
當代會計
作者:
顏信輝
/
鄭程鴻
作者(外文):
Yen, Sin-hui
/
Cheng, Chen-hung
出版日期:
2001
卷期:
2:2
頁次:
頁147-168
主題關鍵詞:
企業報導
;
網際網路
;
財務報導
;
Corporate reporting
;
Internet
;
Financial reporting
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(
1
) 博士論文(0) 專書(
1
) 專書論文(0)
排除自我引用:
1
共同引用:0
點閱:40
本研究藉由網路檢視與問卷調查,瞭解國內企業使用網際網路報導財務資訊之實況、考量因素與態度以及與企業特性之關係。本研究之研究對象為國內上市(櫃)企業,研究結果發現: 1.網站檢視得知,目前我國企業於網站上報導財務資訊之狀況並不普遍,以損益表之報導比例最高(46%),且簡明式之多於完整式。整體而言,揭露之數量與品質均未臻理想。 2.問卷因素分析發現, 當前國內企業大都認同以網路報導財務資訊之優勢及效益,且產業別與使用網際網路之程度,對於成本效益、潛在效應與資訊可靠性之看法並無顯著之差異。 3.迴歸分析指出, 規模較大(以股本或總資產衡量)或獲利較佳(以每股盈餘衡量)之股票上市公司愈有可能自願性於自家網站上揭露財務資訊。 4.目前國內企業於網站揭露資訊之實務做法與企業整體之看法存有差異, 箇中原因可能為影響企業從事此報導之意願,值得後續進一步探討。
以文找文
This paper intends to examine the state of financial reporting on the Internet in Taiwan corporations by examining the corporation website and questionnaire to understand the corporations' attitude of this issue and relationship of corporation characteristics. Its empirical findings are stated as follows: 1.For the time being, the practice of financial reporting on the Internet has not yet been popular in Taiwan. The income statement has highest percent of financial reporting (46%) and the abbreviated reporting is more than the full accounts. Even Internet reporting was employed, the magnitude and quality of disclosure could hardly been advocated as satisfactory. 2.By and large, most firms appreciate advantage and benefit of financial reporting. Regardless of the industry and the extent of Internet application by companies surveyed, no significant difference of viewpoint was found in each aspect of cost-benefit concern, latent effect, and reliability of information. 3.Result of this study suggests that a TSE company of larger scale (measured by capital or total assets) or more profitable position might have a propensity towards voluntary financial disclosure on the Internet. 4.Currently, there is some difference existing between the practice and acknowledgement of Internet reporting. It merits further studies on whether causes of this difference would affect enterprises' willingness to report financial information on the Internet.
以文找文
期刊論文
1.
Petravick, S.、Gillett, J.(1996)。Financial Reporting on the World Wide Web, Management Accounting。Official Magazine of Institute of Management Accountants,78(1),26-29。
2.
Ashbaugh, H.、Johnstone, K. M.、Warfield, T. D.(1999)。Corporate Reporting on the Internet。Accounting Horizons,13(3),241-257。
其他
1.
Deller, D., M. Stubenrath, and C. Weber(1999)。A survey of the use of the internet for investor relations in the USA, UK and Germany。
2.
Ettredge, M., V. J. Richardson, and S. Scholz(1999)。Determinants of Voluntary Dissemination of Financial Data at Corporate Web Sites。
3.
Financial Accounting Standard Board(2000)。Business Reporting Research Project: Electronic Distribution of Business Reporting Information。
4.
Hussey, R., Guilliford, J., and Lymer, A.(1999)。UK Corporate Financial Communications on the Internet。
5.
Lymer, A.(1997)。The Use of the Internet in Company Reporting: A Survey and Commentary on the Use of the WWW in Corporate Reporting in the UK。
6.
Lymer, A., and A. Tallberg(1997)。Corporate Reporting and the Internet-a Survey and Commentary on the Use of the WWW in Corporate Reporting in the UK and Finland。
7.
Lymer, A., R. Debreceny, G. L. Gray, and A. Rahman(1999)。Business Reporting on the Internet。
8.
Marston, C., and C.Y. Leow(1998)。Financial Reporting on the Internet by Leading UK Companies。
9.
Pirchegger, B., H. Schader, and A. Wagenhofer(1999)。Financial information on the internet - a survey of the homepages of Austrian companies。
推文
當script無法執行時可按︰
推文
推薦
當script無法執行時可按︰
推薦
引用網址
當script無法執行時可按︰
引用網址
引用嵌入語法
當script無法執行時可按︰
引用嵌入語法
轉寄
當script無法執行時可按︰
轉寄
top
:::
相關期刊
相關論文
相關專書
相關著作
熱門點閱
1.
部落格類型與社會臨場感對消費者之影響
無相關博士論文
1.
公司治理與評等系統
無相關著作
無相關點閱
QR Code