| Summary: | 碩士 === 淡江大學 === 資訊管理學系 === 92 === In recent years, US has occurred many financial scandals in the enterprises, which makes educational world to take even more concerns on the demand of company governance and visible of enterprise information. Samuel A. DiPiazza Jr. (2,002) and Robert G. Eccles suggested adopting three levels models, and proposed an ideal financial information construction by using enterprise value report supply chain and extensible enterprise report language (XBRL) technique, and providing prompt enterprise value information.
This research conduct the real diagnosis research on the previous research construction, they pick the real diagnosis research objects from the initial information supplier (enterprise) and the final information user (investor) of the enterprise value report supply chain. Firstly, they collect 25 enterprises values information from the literature, and discuss the present exposition situation of this information and the identification level of investors.
The entire research design contains the inspection on the information exposition content among 100 major domestic and foreign industries websites, and mail survey to the investment annalists in domestic Securities Investment Trust & Consultion.
Information analysis shows that the enterprise is obviously lack of valued information through website exposition, and also it is lack of related information on intellectual property. It has extremely differences while comparing the information content provide by the domestic enterprise with the demand level of the investor on related information. Enterprises still need to improve their function/channel in providing information.
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