本研究為探討企業為因應轉換國際財務報導準則IFRS編製合併報表時所採用的方式，分為整體樣本、自動化處理及人工處理等三種情況，來分別探討企業自行編製合併報表能力對使用者對於企業轉換XBRL格式財務報表資訊品質及資訊透明度的影響。研究結果發現：(1) 在整體樣本情況下，企業自行編製合併報表能力透過XBRL資訊品質提升將有助於提升XBRL財務報表資訊透明度 (2)企業使用自動化處理編製合併報表，XBRL財務報表資訊透明度將不受企業自行編製合併報表能力影響(3) 企業採用人工處理方式編製合併報表，XBRL財務報表資訊透明度將受企業自行編製合併報表能力影響。;This study investigates the methods adopted by firms for formulating consolidated financial statements in response to the convergence of the International Financial Reporting Standards. Three scenarios, namely overall sampling, automatic processing, and manual processing, are adopted to examine how the capability of firms in independently formulating consolidated financial statements affects the information quality and transparency of their converted eXtensiable Business Reporting Language (XBRL) financial statements. The results are described as follows: (1) Under the scenario of overall sampling, the XBRL approach facilitates enhancing the information quality of the firms’ financial statements, thereby improving the information transparency. (2) Under the scenario of automatic processing, the information transparency of XBRL financial statements is not affected by the capability of the firms in formulating consolidated financial statements independently, whereas (3) under the scenario of manual processing, it is affected by the firms’ capability in formulating consolidated financial statements independently.
