Influence of Enterprise Group’s Ability of Preparing IFRS Consolidated Financial Statements on the Use Efficiency of XBRL
博士 === 國立中央大學 === 企業管理學系 === 104 === This study conducts an analysis with partial least squares (PLS). The ability to compile consolidated financial statements has a significant effect on the use efficiency of XBRL without any significant direct effect. Empirical results imply that if a business gro...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/9k496d |