{"id":5251,"date":"2014-12-08T15:51:00","date_gmt":"2014-12-08T09:51:00","guid":{"rendered":"http:\/\/www.hsu.edu.hk\/?p=5251"},"modified":"2024-01-16T12:03:09","modified_gmt":"2024-01-16T04:03:09","slug":"891-acc-20150217155144","status":"publish","type":"post","link":"https:\/\/www.hsu.edu.hk\/hk\/891-acc-20150217155144\/","title":{"rendered":"\u6703\u8a08\u5b78\u7cfb\u9080\u8acb\u91d1\u6b63\u672c\u6559\u6388\u5411\u6559\u8077\u54e1\u4e3b\u8b1b\u767c\u5c55\u8b1b\u5ea7"},"content":{"rendered":"<p><\/p>\n<div class=\"art-article\">\n<p><strong>2014\u5e7412\u67088\u65e5 <\/strong><\/p>\n<p><strong>\u6703\u8a08\u5b78\u7cfb\u9080\u8acb\u91d1\u6b63\u672c\u6559\u6388\u5411\u6559\u8077\u54e1\u4e3b\u8b1b\u767c\u5c55\u8b1b\u5ea7<\/strong><\/p>\n<p><BR><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u6703\u8a08\u5b78\u7cfb\u65bc<\/span><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">2014<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u5e74<\/span><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">12<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u6708<\/span><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">8<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u65e5\u8209\u8fa6\u6559\u8077\u54e1\u767c\u5c55\u8b1b\u5ea7\uff0c\u4e26\u9080\u8acb\u5230\u73fe\u65bc\u9999\u6e2f\u57ce\u5e02\u5927\u5b78\u6703\u8a08\u5b78\u7cfb\u64d4\u4efb\u7cfb\u4e3b\u4efb\u53ca\u9996\u5e2d<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u6559<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u6388\u7684<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u91d1\u6b63\u672c\u6559<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u6388\uff0c\u5206\u4eab\u6700\u8fd1\u7684\u7814\u7a76\u5831\u544a\uff0c\u7814\u7a76\u5831\u544a\u70ba<\/span><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u201d<\/span><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">The relation between a firm\u2019s adoption of eXtensible BusinessReporting Language (\u201cXBRL\u201d) and the breadth of share ownership of the firm thatadopts XBRL\u201d<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u3002<\/span><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\"><o:p><\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\"><o:p>&nbsp;<\/o:p><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\">\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span lang=\"ZH-TW\">\u5e2d\u9593\uff0c\u91d1\u6559\u6388\u4ecb\u7d39\u4e86<\/span><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">XBRL<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u7684\u529f\u80fd\uff0c\u516c\u53f8\u5982\u4f55\u904b\u7528<\/span><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">XBRL<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u63d0\u9ad8\u8cc7\u8a0a\u900f\u660e\u5ea6\u3001\u6e1b\u5c11\u700f\u89bd\u91d1\u878d\u8cc7\u6599\u53ca\u8655\u7406\u4e0d\u540c\u516c\u53f8\u91d1\u878d\u6578\u64da\u6240\u9700\u7684\u6642\u9593\u3002<\/span><span lang=\"ZH-TW\">\u91d1\u6559\u6388\u8207\u6703\u8a08\u5b78\u7cfb\u6559\u8077\u54e1\u8a0e\u8ad6\u4e86\u8a31\u591a\u6709\u8da3\u800c\u5be6\u5728\u7684\u8a71\u984c\uff0c\u8a0e\u8ad6\u7bc4\u7587\u4e0d\u9650\u65bc<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u61c9\u7528<\/span><span style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">XBRL<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\uff0c\u9084\u5305\u62ec<\/span><span lang=\"ZH-TW\">\u6703\u8a08\u7814\u7a76\u7684\u5404\u65b9\u9762<\/span><span lang=\"ZH-TW\" style=\"background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;\">\u3002\u6240\u6709\u5728\u5e2d\u7684<\/span><span lang=\"ZH-TW\">\u6703\u8a08\u5b78\u7cfb\u6559\u8077\u54e1\u90fd\u8a8d\u70ba\u8a72\u8b1b\u5ea7\u7372\u76ca\u826f\u591a\uff0c\u5f97\u5230\u4e0d\u5c11\u555f\u767c\u3002<\/span><span lang=\"EN-GB\" style=\"mso-bidi-font-size:12.0pt;font-family:\" times=\"\" new=\"\" roman\",\"serif\";=\"\" mso-ansi-language:en-gb\"=\"\"><o:p><\/o:p><\/span><\/p>\n<div style=\"margin-top:10px;margin-left:38px;\">\n<div style=\"width:640px;text-align:center;margin:10px;margin-top:0px;float:left;\" ><img src=\"http:\/\/www.hsu.edu.hk\/old\/images\/upload\/ACC\/a42a956c2f54ea8bf48bebfa5611211b.jpg\" width=\"630\" alt=\"\u8077\u54e1\u9010\u4e00\u5411\u91d1\u6559\u6388\u4ecb\u7d39\u81ea\u5df1\"  \/><\/p>\n<div style=\"text-align:center;margin-bottom:5px;line-height:110%;height:40px;\">\u8077\u54e1\u9010\u4e00\u5411\u91d1\u6559\u6388\u4ecb\u7d39\u81ea\u5df1<\/div>\n<\/div>\n<div style=\"width:640px;text-align:center;margin:10px;margin-top:0px;float:left;\" ><img src=\"http:\/\/www.hsu.edu.hk\/old\/images\/upload\/ACC\/5dd9433a6833652b27a8e17e6a73abf0.jpg\" width=\"630\" alt=\"\u91d1\u6559\u6388\u4ee5\u5b54\u5b50\u7684\u300a\u8ad6\u8a9e\u300b\u4f5c\u5f15\u8a00\"  \/><\/p>\n<div style=\"text-align:center;margin-bottom:5px;line-height:110%;height:40px;\">\u91d1\u6559\u6388\u4ee5\u5b54\u5b50\u7684\u300a\u8ad6\u8a9e\u300b\u4f5c\u5f15\u8a00<\/div>\n<\/div>\n<div style=\"width:640px;text-align:center;margin:10px;margin-top:0px;float:left;\" ><img src=\"http:\/\/www.hsu.edu.hk\/old\/images\/upload\/ACC\/00a8e0429f9ce4bc5f3d9aacaa8721ad.jpg\" width=\"630\" alt=\"\u91d1\u6559\u6388\u8207\u6559\u8077\u54e1\u8a0e\u8ad6\u6703\u8a08\u7814\u7a76\u5404\u65b9\u9762\u7684\u96e3\u984c\"  \/><\/p>\n<div style=\"text-align:center;margin-bottom:5px;line-height:110%;height:40px;\">\u91d1\u6559\u6388\u8207\u6559\u8077\u54e1\u8a0e\u8ad6\u6703\u8a08\u7814\u7a76\u5404\u65b9\u9762\u7684\u96e3\u984c<\/div>\n<\/div>\n<div style=\"width:640px;text-align:center;margin:10px;margin-top:0px;float:left;\" ><img src=\"http:\/\/www.hsu.edu.hk\/old\/images\/upload\/ACC\/5054fd3d3bc376bc8b775e593c565495.jpg\" width=\"630\" alt=\"\u6703\u8a08\u7cfb\u4e3b\u4efb\u9ec3\u82e5\u971e\u535a\u58eb\u8d08\u4e88\u7d00\u5ff5\u54c1\"  \/><\/p>\n<div style=\"text-align:center;margin-bottom:5px;line-height:110%;height:40px;\">\u6703\u8a08\u7cfb\u4e3b\u4efb\u9ec3\u82e5\u971e\u535a\u58eb\u8d08\u4e88\u7d00\u5ff5\u54c1<\/div>\n<\/div>\n<\/div>\n<div style=\"height:1px ; clear:both;\"><\/div>\n<\/div>\n<\/div>\n<p><\/p>","protected":false},"excerpt":{"rendered":"2014\u5e7412\u67088\u65e5 \u6703\u8a08\u5b78\u7cfb\u9080\u8acb\u91d1\u6b63\u672c\u6559\u6388\u5411\u6559\u8077\u54e1\u4e3b\u8b1b\u767c\u5c55\u8b1b\u5ea7 \u6703\u8a08\u5b78\u7cfb\u65bc2014\u5e7412\u67088\u65e5\u8209\u8fa6\u6559\u8077\u54e1\u767c\u5c55\u8b1b\u5ea7\uff0c\u4e26\u9080\u8acb\u5230\u73fe\u65bc\u9999\u6e2f\u57ce\u5e02\u5927\u5b78\u6703\u8a08\u5b78\u7cfb\u64d4\u4efb\u7cfb\u4e3b\u4efb\u53ca\u9996\u5e2d\u6559\u6388\u7684\u91d1\u6b63\u672c\u6559\u6388\uff0c\u5206\u4eab\u6700\u8fd1\u7684\u7814\u7a76\u5831\u544a\uff0c\u7814\u7a76\u5831\u544a\u70ba\u201dThe relation between a firm\u2019s adoption of eXtensible BusinessReporting Language (\u201cXBRL\u201d) and the breadth of share ownership of the firm thatadopts XBRL\u201d\u3002 &nbsp; \u5e2d\u9593\uff0c\u91d1\u6559\u6388\u4ecb\u7d39\u4e86XBRL\u7684\u529f\u80fd\uff0c\u516c\u53f8\u5982\u4f55\u904b\u7528XBRL\u63d0\u9ad8\u8cc7\u8a0a\u900f\u660e\u5ea6\u3001\u6e1b\u5c11\u700f\u89bd\u91d1\u878d\u8cc7\u6599\u53ca\u8655\u7406\u4e0d\u540c\u516c\u53f8\u91d1\u878d\u6578\u64da\u6240\u9700\u7684\u6642\u9593\u3002\u91d1\u6559\u6388\u8207\u6703\u8a08\u5b78\u7cfb\u6559\u8077\u54e1\u8a0e\u8ad6\u4e86\u8a31\u591a\u6709\u8da3\u800c\u5be6\u5728\u7684\u8a71\u984c\uff0c\u8a0e\u8ad6\u7bc4\u7587\u4e0d\u9650\u65bc\u61c9\u7528XBRL\uff0c\u9084\u5305\u62ec\u6703\u8a08\u7814\u7a76\u7684\u5404\u65b9\u9762\u3002\u6240\u6709\u5728\u5e2d\u7684\u6703\u8a08\u5b78\u7cfb\u6559\u8077\u54e1\u90fd\u8a8d\u70ba\u8a72\u8b1b\u5ea7\u7372\u76ca\u826f\u591a\uff0c\u5f97\u5230\u4e0d\u5c11\u555f\u767c\u3002 \u8077\u54e1\u9010\u4e00\u5411\u91d1\u6559\u6388\u4ecb\u7d39\u81ea\u5df1 \u91d1\u6559\u6388\u4ee5\u5b54\u5b50\u7684\u300a\u8ad6\u8a9e\u300b\u4f5c\u5f15\u8a00 \u91d1\u6559\u6388\u8207\u6559\u8077\u54e1\u8a0e\u8ad6\u6703\u8a08\u7814\u7a76\u5404\u65b9\u9762\u7684\u96e3\u984c \u6703\u8a08\u7cfb\u4e3b\u4efb\u9ec3\u82e5\u971e\u535a\u58eb\u8d08\u4e88\u7d00\u5ff5\u54c1","protected":false},"author":16,"featured_media":7134,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0},"categories":[80,10],"tags":[],"topics":[],"month":[274],"_links":{"self":[{"href":"https:\/\/www.hsu.edu.hk\/hk\/wp-json\/wp\/v2\/posts\/5251"}],"collection":[{"href":"https:\/\/www.hsu.edu.hk\/hk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hsu.edu.hk\/hk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hsu.edu.hk\/hk\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hsu.edu.hk\/hk\/wp-json\/wp\/v2\/comments?post=5251"}],"version-history":[{"count":1,"href":"https:\/\/www.hsu.edu.hk\/hk\/wp-json\/wp\/v2\/posts\/5251\/revisions"}],"predecessor-version":[{"id":59452,"href":"https:\/\/www.hsu.edu.hk\/hk\/wp-json\/wp\/v2\/posts\/5251\/revisions\/59452"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hsu.edu.hk\/hk\/wp-json\/wp\/v2\/media\/7134"}],"wp:attachment":[{"href":"https:\/\/www.hsu.edu.hk\/hk\/wp-json\/wp\/v2\/media?parent=5251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hsu.edu.hk\/hk\/wp-json\/wp\/v2\/categories?post=5251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hsu.edu.hk\/hk\/wp-json\/wp\/v2\/tags?post=5251"},{"taxonomy":"topics","embeddable":true,"href":"https:\/\/www.hsu.edu.hk\/hk\/wp-json\/wp\/v2\/topics?post=5251"},{"taxonomy":"month","embeddable":true,"href":"https:\/\/www.hsu.edu.hk\/hk\/wp-json\/wp\/v2\/month?post=5251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}