IFRSs影響數決定因素之研究

Abstract

本研究透過我國上市（櫃）公司於2012年財務報表中揭露之調節表資訊，測試管理當局是否有利用IFRSs影響數進行盈餘管理的跡象。本研究分為兩大主題。首先，探討公司於採用IFRSs前一年度的財務績效表現與公司IFRSs影響數的關聯性。研究結果顯示於相同報導期間下，我國現行會計準則資產報酬率表現愈差之公司，其IFRSs的資產報酬率顯著優於我國現行會計準則資產報酬率。我國現行會計準則為負盈餘之公司相較於正盈餘公司，管理當局較有可能利用會計準則轉換的過渡期間透過IFRSs影響數過將資產報酬率向上調整；而大額正盈餘公司之管理當局較有可能利用會計準則轉換的過渡期間透過IFRSs影響數將資產報酬率向下調整。 此外，本研究透過公司於2007年至2011年裁決性應計項目絕對值之平均值做為公司過去盈餘管理程度的代理變數，探討我國上市（櫃）公司轉換至IFRSs對財務報表的影響程度與公司過去盈餘管理程度之間的關聯性。研究結果顯示我國上市（櫃）公司過去盈餘管理程度愈大的公司，其由我國現行會計準則轉換至IFRSs對財務報表的影響程度愈大。

This study uses the ROC GAAP-to-IFRSs reconciliations information of financial statements in 2012 to investigate two topics. First of all, this study uses this unique transition to examine the relation between the earnings performance and the impact of a change in accounting standard. For the same reporting year, those firms with lower ROC GAAP return on assets（ROA） have the greater difference between IFRSs ROA and ROC GAAP ROA. Except for this, firms with negative ROC GAAP earnings were more likely to report positive ROC GAAP-to-IFRSs reconciliations, while firms with large positive under ROC GAAP were more likely to report negative ROC GAAP-to-IFRSs reconciliations. Secondly, we use the information of ROC GAAP-to-IFRSs reconciliations and discretionary accruals to examine the relation between firm’s impact of a change in accounting standard and pre-transition earnings management. We find those firms with higher earnings management prior to the transition will have greater impact of a change in accounting standard.