財務報表係企業經營成果之呈現，為滿足使用者對財務資訊之要求，使資訊的交換與整合更有效率，因而發展出可延伸企業報告語言(Extensible Business Reporting Language，XBRL)。XBRL之所以能提升資訊交換與整合的效率，主要係因XBRL為企業內外部藉由網際網路傳遞財務資訊之統一標準語言，故已陸續為世界各大經濟國家所採用。
為加速達成全球財報標準化及與國際接軌之目標，XBRL與IFRS為財報國際化之兩大工具。由於採用XBRL之目的之一係為建立財務報表之共同語言，此將有助於提升財務資訊之攸關性，因此為有較充分之資訊揭露，公司治理較佳之企業係有較高意願自願採用XBRL。
本研究係以台灣上市公司為樣本探討公司治理因素與XBRL申報之關聯性，探討何種公司治理因素顯著影響企業自願採用XBRL申報。研究結果顯示公司治理因素中，獨立董事比例、大股東持股比例及董事長兼任總經理與自願採用XBRL呈顯著負相關，而董監事股權質押比例呈顯著正相關。
Financial statements are the presence of the result of enterprise operation. Extensi-ble Business Reporting Language (XBRL) is developed to satisfy interested parties’ re-quests of financial information and to make financial information exchanged and inte-grated more effectively. The reason of using XBRL is that it could be used as unified standard language for transmission of financial information between internal and exter-nal of the enterprise by the Internet, hence XBRL has been sequentially adopted by the world economic powers.
To accelerate achieving goals of global standardization and interconnection of fi-nancial statements, XBRL and IFRS are two instruments for financial statement interna-tionalization. Because XBRL is to establish the common language of financial informa-tion, which is helpful to promote the relevance of financial information, the enterprise with better corporate governance should has higher willing to adopt XBRL voluntarily and early for more information exposition.
This research studies the relationship between corporate governance factors with XBRL provided by Listed Companies in Taiwan, and explores which corporate gov-ernance factors will be significantly associated with decision to voluntarily and early adopt XBRL. The findings demonstrate the corporate governance factors that the higher proportion of enterprise’s independent directors, the higher proportion of enterprise’s major shareholders’ shares and enterprise’s chairman with a concurrent post of general manager are significantly and negatively associated with decision to voluntarily and early adopt XBRL, but the corporate governance factor that the higher proportion of enterprise’s directors and supervisors with stocks as collateral is significantly and posi-tively associated with decision to voluntarily and early adopt XBRL.
