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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 王泰昌 | |
dc.contributor.author | Wei-Chieh Li | en |
dc.contributor.author | 李瑋婕 | zh_TW |
dc.date.accessioned | 2021-06-08T00:14:17Z | - |
dc.date.copyright | 2013-08-06 | |
dc.date.issued | 2013 | |
dc.date.submitted | 2013-07-31 | |
dc.identifier.citation | 一、 中文部分:
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Positive Accounting theory: A Ten Year Perspective. The Accounting Review, 65 (1): 131-156. Young, M. N., Ahlstrom, D., Bruton, G, D., and Chan, E. S. 2001. The Resource Dependence, Service and Control Functions of Boards of Directors in Hong Kong and Taiwanese Firms. Asia Pacific Journal of Management, 18 (2): 223-244. | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/17458 | - |
dc.description.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。 | zh_TW |
dc.description.abstract | 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. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T00:14:17Z (GMT). No. of bitstreams: 1 ntu-102-R00722013-1.pdf: 1250038 bytes, checksum: d0ce97948adfe140af1d838e44afe0cf (MD5) Previous issue date: 2013 | en |
dc.description.tableofcontents | 目錄
論文摘要 i Abstract ii 目錄 iii 表目錄 iv 圖目錄 iv 第一章 緒論 1 第一節 研究背景、動機與目的 1 第二節 論文架構 4 第二章 文獻探討 5 第一節 我國推動IFRSs架構 5 第二節 首次採用IFRSs 8 第三節 盈餘管理 9 第四節 採用IFRSs與盈餘管理 11 第三章 研究設計與方法 14 第一節 研究主題與假說建立 14 第二節 變數的選取與衡量 17 第三節 實證模型之建立 27 第四節 樣本選取與資料來源 31 第四章 實證結果 37 第一節 採用IFRSs前一年度財務績效表現與IFRSs影響數之關聯性 37 第二節 轉換至IFRSs影響程度與公司過去盈餘管理程度之關聯性 52 第三節 額外測試 58 第五章 研究結論與限制 64 第一節 研究結論 64 第二節 研究限制與建議 64 參考文獻 65 附錄 70 表目錄 表1-1 採用IFRSs應揭露事項彙總表 2 表2-1 我國分階段採用IFRSs編製財務報表之時程 6 表3-1 財務狀況調節表的範例格式 18 表3-2 本研究主題、假說、模型與變數彙總 34 表3-4 模型三之觀察值篩選過程與產業分布情況 36 表4-1 由ROC GAAP轉換至IFRS對2012年財務狀況表之影響 38 表4-2 ROA_2012^LOCAL與ROA_2012^(IFRS-LOCAL)關聯性(依ROA_2012^LOCAL分為正與負2組) 39 表4-3 ROA_2012^LOCAL與ROA_2012^(IFRS-LOCAL)關聯性(依ROA_2012^LOCAL 由小至大分為10組) 40 表4-4 模型一之敘述性統計量 41 表4-5 模型二敘述性統計(依ROA_2012^(IFRS-LOCAL)分為向上調整、無影響與向下調整) 42 表4-6 模型一之相關係數表 44 表4-7 模型二之相關係數表 46 表4-8 模型一之迴歸結果 49 表4-9 模型二之迴歸結果 51 表4-10 模型三之敘述性統計量 53 表4-11 模型三之相關係數表 54 表4-12 模型三之迴歸結果 57 表4-13 模型一額外測試彙總 61 表4-14 模型二額外測試彙總 62 表4-15 模型三額外測試彙總 63 圖目錄 圖2-1 由ROC GAAP轉換至 IFRSs之時程表 7 圖4-1 將表4-3各組ROA_2012^(IFRS-LOCAL)的平均值以圖形方式呈現 40 | |
dc.language.iso | zh-TW | |
dc.title | IFRSs影響數決定因素之研究 | zh_TW |
dc.title | Determinants of ROC GAAP-to-IFRSs Reconciliations | en |
dc.type | Thesis | |
dc.date.schoolyear | 101-2 | |
dc.description.degree | 碩士 | |
dc.contributor.coadvisor | 劉嘉雯 | |
dc.contributor.oralexamcommittee | 林瑞青 | |
dc.subject.keyword | IFRSs,IFRSs影響數,資產報酬率,裁決性應計項目,盈餘管理, | zh_TW |
dc.subject.keyword | IFRSs,ROC GAAP-to-IFRSs reconciliations,ROA,discretionary accruals,earnings management, | en |
dc.relation.page | 71 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2013-08-01 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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