企業線上資訊報導之實證研究--以臺灣之企業為例

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题名:	企業線上資訊報導之實證研究--以臺灣之企業為例 An Empirical Examination of Business Reporting on Internet: The Cases of Firms in Taiwan
作者:	吳翠治林淑莉林植蔭陳富祥
贡献者:	會計系
关键词:	線上資訊報導網際網路自願性揭露 Reporting of business on internet Internet Volumtary disclosure
日期:	2004-06
上传时间:	2017-08-21 12:04:38 (UTC+8)
摘要:	本研究的目的乃針對臺灣企業目前線上報導所揭露的資訊內容，尤其是與投資人有關的財務和非財務資訊報導的充分性、完整性等做一探討。研究結果如下： 1.臺灣企業目前之線上報導著重於一般屬性和其他屬性，對與投資人有關之屬性的報導明顯不足。 2.外商在臺企業及未上市上櫃企業，對於與投資人有關的財務及非財務資訊的線上報導均不及已上市上櫃企業。 3.各產業對於線上資訊報導以半導體業最佳，其餘產業則差異不大。 4.企業e化程度與其對線上資訊報導的投入程度，兩者間並無顯著相關。 This paper examine the content of reporting information of firms on Internet in Taiwan, it examine the sufficiency and completeness of financial and non-financial information for investors particularly, the findings are as follows: 1.The current available information in the homepage of most businesses is focusing on commercial promotions only, the required attribute reporting information for investors remains inadequate. 2.The reporting information of the alien and the un-public businesses are significant less than the public businesses. 3.The reporting information of semi-conducting industry is the best. There are no significant differences on the reporting information from one industry to another for the remaining industries. 4.There is no significant difference between the e level of a business and its involvement level to reporting information on internet.
關聯:	長榮大學學報 8:1 民93.06 頁25-43
显示于类别:	[會計學系暨研究所 ] 期刊論文

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