延伸性商業報導語言(eXtensible Business Reproting Language, XBRL)為標準化的網路財務報導語言，可有效傳達及應用財務報表，進而提升資訊的透明度。我國於民國98底試辦XBRL，並鼓勵上市櫃公司於民國99年自願性導入XBRL申報第一季財務報表。本研究即以上市(櫃)企業為對象，以創新擴散理論之科技、組織及環境三大構面及公司治理探討影響上市櫃公司自願性導入XBRL之因素。研究結果發現公司治理之良窳、環境不確定性對企業自願導入XBRL呈正向影響。此外，XBRL之複雜性與試驗性則對企業導入XBRL呈負向影響。

Extensible business reporting language, XBRL, is a standardized financial reporting language and can be used and transmited financial statement effectively via internet, in order to promote the transparency of information.  Taiwan government held an experimental XBRL system at the end of 2009, and encouraged the listed companies reporting their first season financial statement via XBRL voluntarily. This research uses the listed companies as the sample, based on technology, organization and environment these three components of the Innovation Diffusion Theory and corporate governance to analyze the factor influencing on voluntary implementation of XBRL. The findings suggest that the corporate governance of a company and environment uncertainty has positive impact on its XBRL implementation intention. Furthermore, complexity and trialability of XBRL have negative influences on XBRL implementation intention.

第壹章 緒論..........................1
第一節　研究背景與動機...............1
第二節　研究目的.....................3
第三節　研究流程.....................4
第貳章 文獻探討......................5
第一節　網路財務報導.................5
第二節　延伸性商業報導語言...........7
第三節　創新擴散理論.................15
第四節　公司治理.....................22
第參章 研究方法......................28
第一節　研究架構與研究假說...........28
第二節  研究變數之操作型定義及衡量...31
第三節　研究設計.....................36
第四節　資料分析方法.................37
第肆章 實證分析與討論................39
第一節　問卷回收與基本資料分析.......39
第二節  效度及信度分析...............42
第三節　敘述性統計分析...............47
第四節　差異分析.....................50
第五節　羅吉斯迴歸分析...............58
第伍章 結論與建議	...................62
第一節　研究結論.....................62
第二節　管理意涵.....................64
第三節　研究限制.....................66
參考文獻.............................67
中文部分.............................67
英文部分.............................68
附錄A：研究問卷......................71
附錄B：212家企業之公司治理分數.......75

圖 目 錄
圖1. 1 研究流程圖......................................................................................4
圖3. 1 研究架構圖....................................................................................28

表 目 錄
表2.1 標準普爾之公司治理評等..............................................................23
表3.1 公司治理變數定義..........................................................................34
表3.2 以XBRL 申報99 年第一季財務報表之情況分析.......................36
表4.1 問卷回收情形..................................................................................39
表4.2 受測者之基本資料分析(N=212).....................................................40
表4.3 受測者公司之基本資料(N=212).....................................................41
表4.4 母體與受測者在上市(櫃)、產業別之結構比例資料....................42
表4.5 創新科技特性、組織特性及環境特性之因素分析......................43
表4.6 創新科技特性、組織特性、環境特性之信度分析......................46
表4.7 創新擴散量表之敘述性統計分析..................................................48
表4.8 公司治理分數基本統計(N=212).....................................................50
表4.9 上市(櫃)別在各變數之差異分析....................................................51
表4.10 產業別在各變數之差異分析........................................................53
表4.11 規模在各變數之差異分析.............................................................55
表4.12 導入狀況在各變數之差異分析....................................................57
表4.13 羅吉斯迴歸分析結果（公司治理） ............................................58
表4.14 羅吉斯迴歸分析結果（公司治理與創新擴散理論各變數） ....60
表4.15 研究假說驗證結果........................................................................61

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