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| Title: | XBRL、外國機構投資者與盈餘管理之關聯性研究
The Relationship between XBRL, Foreign Institutional Investors, and Earnings Management |
| Authors: | 童子嘉
Tung, Tzu-Chia |
| Contributors: | 周國華
Chou, Kuo-Hua
童子嘉
Tung, Tzu-Chia |
| Keywords: | XBRL
外國機構投資者
盈餘管理
XBRL
Foreign Institutional Investors
Earnings Management |
| Date: | 2024 |
| Issue Date: | 2025-08-04 14:49:32 (UTC+8) |
| Abstract: | 本研究以台灣上市和上櫃公司為樣本，探討eXtensible Business ReportingLanguage（XBRL）的強制採用對於外國機構投資者的持股以及盈餘管理的影響。研究結果顯示，強制採用XBRL有助於降低企業管理階層的可裁量應計數，意謂著強制以XBRL的格式申報財務報表資訊有助於減少資訊不對稱從而抑制管理階層盈餘管理的行為，而外國機構投資者的持股並沒有如預期達到監督作用，抑制企業管理階層盈餘管理行為，然而在強制採用XBRL下，外國機構投資者能夠更容易取得資訊品質更好的資訊，有助於外國機構投資者更好的去監督被投資公司，因此公司管理階層較難透過可裁量應計的方式達到盈餘管理的目的。除此之外，本研究亦發現受益於XBRL的強制採用下，外國機構投資者的投資意願也會隨之增加。綜上所述，本研究證實了強制採用XBRL有助於提升資訊品質、減少資訊不對稱以及增加外國機構投資者的投資意願。
Using Taiwan listed and OTC companies as the sample, this study examines the impact of mandatory adoption of eXtensible Business Reporting Language (XBRL) on foreign institutional investors' shareholding and earnings management. The findings indicate that mandatory XBRL adoption helps reduce the discretionary accruals of corporate management, implying that mandatory XBRL reporting reduces information asymmetry and thus restrains management's earnings manipulation behavior. However, foreign institutional investors' shareholding does not perform the supervisory role as expected in restraining management's earnings manipulation. Nevertheless, under mandatory XBRL adoption, foreign institutional investors can more easily obtain higher quality information, which aids in better monitoring of the companies they invest in, making it more difficult for management to achieve earnings management through discretionary accruals. Additionally, the study finds that the mandatory adoption of XBRL increases foreign institutional investors' willingness to invest. In conclusion, this study confirms that mandatory adoption of XBRL helps improve information quality, reduce information asymmetry, and increase the investment willingness of foreign institutional investors. |
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| Description: | 碩士
國立政治大學
會計學系
111353025 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353025 |
| Data Type: | thesis |
| Appears in Collections: | [Department of Accounting] Theses
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