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題名：強制以XBRL申報財務報告能否降低資訊不對稱?
書刊名：會計評論
作者：林靖傑 引用關係／吳琮璠 引用關係／莊素增
作者(外文)：Lin, Ching-chieh／Wu, Chung-fern／Chuang, Sue-tzeng
出版日期：2015
卷期：60
頁次：頁1-33
主題關鍵詞：可延伸企業報導語言；資訊不對稱；財務報告申報；XBRL；Information asymmetry；Financial statements announcement
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(3) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:25
  • 點閱點閱:17
本文探討強制以eXtensible Business Reporting Language（XBRL）格式申報財務報告是否降低資本市場資訊不對稱。實證結果顯示，強制以XBRL格式申報財報雖僅止於提昇資訊揭露品質，但仍有助於減少資訊不對稱現象。此外，本研究亦發現，XBRL格式申報財報可改善資本市場的資訊風險。然而，經以路徑分析及層級迴歸分析，資訊風險並非XBRL格式申報財報對資訊不對稱影響的中介變項。本文研究結果有助於主管機關推行公司申報制度時的參考。
In this study, we investigate whether mandatory filing of eXtensible Business Reporting Language (XBRL) financial reports helps reduce information asymmetry. The empirical results indicate that mandatory reporting using the XBRL format can not only enhance the quality of information disclosure, but also mitigate information asymmetry. In addition, we find that using the XBRL filing format decreases information risk in the capital market. However, path analysis and hierarchical regression analysis show that information risk is not the mediator variable that drives the association between XBRL financial reporting and information asymmetry. Our empirical results bear important policy implications to the securities regulators in promoting the mandatory XBRL financial reporting.
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會議論文
1.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。The 2010 Accounting Theory and Practice Conference。Taipei。  new window
研究報告
1.Clarke, J.、Shastri, K.(2000)。On information asymmetry metrics。University of Pittsburgh。  new window
2.Efendi, J.、Park, J. D.、Subramaniam, C.(2010)。Do XBRL reports have incremental information content? An empirical analysis。University of Texas-Arlington。  new window
學位論文
1.吳欣華(2011)。我國企業提早採用XBRL格式申報財務報告影響因素之探討(碩士論文)。國立政治大學。  延伸查詢new window
2.鄭佩宜(2010)。影響企業自願採用XBRL相關因素之研究(碩士論文)。虎尾科技大學。  延伸查詢new window
圖書
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