本研究主要探討美國強制採用XBRL後對內部資金配置效率的影響。由於過去文獻顯示，多角化公司價值減損主要是因為內部資金配置不當，而內部資金無效率主要是因為代理問題，可藉由提升資訊透明度，強化對管理者的監控環境，減少代理問題。
強制採用XBRL後除了能降低人工資料處理成本外，可以提供動態搜索與分析使報表使用者可以跨公司、跨期間及跨產業比較，增加資訊揭露品質、減少資訊不對稱。
本研究以2006至2013年美國上市公司為研究對象，探討強制採用XBRL後與內部資金配置效率之間的關係，以迴歸分析方法進行實證。
實證結果顯示，在強制採用XBRL後可提升內部資金配置效率。

This paper investigates the effect of the eXtensible Business Reporting Language (XBRL) mandate on internal capital market efficiency. Prior studies suggest that value destruction in multi-segment firms is due to misallocation of internal capital. Internal capital market based on agency conflicts. Enhanced transparency can improve the external monitoring environment by making managers’ actions more observable, thus reducing the agency problem.
After mandatory adoption of XBRL, it can be dynamically searched and analyzed, facilitating the comparison of financial information across companies, reporting periods and industries, Increase the quality of information revealed, reduce information asymmetry.
In this study, we use sample from 2006 to 2013 listed companies in the U.S. Investigate the relationship between after mandatory adoption of XBRL and internal capital allocation efficiency to conduct empirical regression analysis.
The empirical results show that mandatory adoption of XBRL can improve the efficiency of internal capital allocation.

張雅珺，2014，XBRL 應用面國際發展趨勢，證券暨期貨月刊，第32卷第8期，頁7-17。
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