The effects of XBRL adoption on financial disclosures-evidences from X company

碩士 === 中原大學 === 資訊管理研究所 === 101 === Abstract In the past, financial statements of listed companies reported all used PDF or Word forms and uploaded by using ASCII or HTML. It’s always a double burden for corporation, investment corporation use these financial information for analysis. User must dow...

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Bibliographic Details
Main Authors: Ya-Chen Kuo, 郭雅珍
Other Authors: Yu-Liang Chi
Format: Others
Language:zh-TW
Published: 2014
Online Access:http://ndltd.ncl.edu.tw/handle/86692134006429466446
Description
Summary:碩士 === 中原大學 === 資訊管理研究所 === 101 === Abstract In the past, financial statements of listed companies reported all used PDF or Word forms and uploaded by using ASCII or HTML. It’s always a double burden for corporation, investment corporation use these financial information for analysis. User must download one by one manually and then the required fields information to enter or paste the copy into other software in order to analyze and compare to all the various listed companies financial information. It will be very cumbersome and time consuming. And the most of all is that this traditional way could be full of mistakes. In this research, these problems will be analyzed by Extensible Business Reporting Language (XBRL), and focus on their background information, such time, the company name, related subjects, reporting units, those information will be list by accounting standards, all the relevant numbers and figures will all have a complete background information that could reassemble and present in many different ways. It will be an extremely valuable move to transform these important business information. recommend and introduce these advantage to responsible key-man in the company. feedback the after-interview information to these already be introduced corporation and share the un-confidential using ways or facing issues to stimulate the working efficiency.