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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 蔡彥卿(Yann-Ching Tsai) | |
dc.contributor.author | Yu-Fang Chen | en |
dc.contributor.author | 陳玉芳 | zh_TW |
dc.date.accessioned | 2021-06-15T05:21:39Z | - |
dc.date.available | 2020-12-31 | |
dc.date.copyright | 2010-07-22 | |
dc.date.issued | 2010 | |
dc.date.submitted | 2010-07-19 | |
dc.identifier.citation | 英文部分:
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Commission Statement in Support of Convergence and Global Accounting Standards. Securities and Exchange Commission, November, 2008. Roadmap for the Potential Use of Financial Statements Prepared in Accordance With International Financial Reporting Standards by U.S. Issuers. Schiebel, A. July, 2007. “Value Relevance of German Gaap and IFRS Consolidated Financial Reporting: An Empirical Analysis on the Frankfurt Stock Exchange” Vienna University of Economics and Business Administration. Schipper, K. March, 2003. “Principles-Based Accounting Standards” American Accounting Association Accounting Horizons, Vol. 17, No. 1, pp. 61-72. Ting, Y. S., and C. M. Soo. 2005. “Fair Value Accounting – Relevance, Reliability and Progress in Malaysia” University College Sedaya International. Van Tendeloo, B., and A. Vanstraelen. 2005. “Earnings management under German GAAP versus IFRS” European Accounting Review, 14(1), 155-180. 中文部分: 李先莉(2008)。盈餘及股東權益調節數之價值攸關性-以採用國際會計準則之ADR發行公司為例。未出版博士論文,國立台北大學會計學研究所。 杜冠德(2008)。會計準則統一對分析師預測精確度之影響。未出版碩士論文,輔仁大學會計學研究所。 徐心瀅(2006)。美國會計原則與國際會計準則之比較-以美、英、德為例。未出版碩士論文,東吳大學會計學研究所。 陳彩稚、李書行、與蔡璧徽(2006)。會計準則、資訊不對稱對中國大陸證券市場盈餘宣告之市場反應的影響。會計評論,43,1-25。 鄭婷云(2010)。不乾淨盈餘會計流量之價值攸關性分析-以台灣公司為例。未出版碩士論文,國立成功大學會計學研究所。 | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/46661 | - |
dc.description.abstract | 財務會計最重要的品質目標為攸關性、可靠性、及可比性,國際財務報導準則之原則性基礎和公平價值會計導向於理論上應更能反映公司之真實經濟實質和財務狀況,而公開證券市場上之消息亦將經由真實交易被反映在財務報表上,本研究以實證研究方法比較國際財務報導準則與當地會計準則之價值攸關程度,樣本來源為中國大陸兩個證券交易所:上海證券交易所和深圳證券交易所發行A股及發行B股之公開發行公司。中國大陸於2007年起全面由中國會計準則改採趨同國際財務報導準則之新會計準則,本研究主要針對所有此兩種基礎之財務報表、發行A股公司採用後與採用前兩種基礎之財務報表、以及2006年以前發行B股公司同時編制兩種基礎之財務報表作價值攸關性探討。
實證結果發現:國際財務報導準則之財務報表於股價指標、股價報酬率指標、和正面消息指標顯示較佳價值攸關性,而兩種基礎財務報表於負面消息指標顯示價值攸關性皆低且不具差異;由針對2006年以前B股市場之實證結果發現,發行B股公司於2006年以前同時發佈之兩種基礎財務報表於股價指標、股價報酬率指標、正面消息指標、和負面消息指標皆顯示價值攸關性不具差異。本研究並發現中國大陸於2007年採用國際財務報導準則後:盈餘和股東權益帳面值與股價之間有顯著關聯性且盈餘與股價之關聯性明顯較高,股價平減盈餘與股價報酬率之間有顯著關聯性,正面消息較能夠被真實反映在股價平減盈餘,而負面消息被反映在股價平減盈餘之真實性未於採用國際財務報導準則後提高。本研究由實證結果發現國際財務報導準則較2006年以前中國當地會計準則具有較佳價值攸關性。 | zh_TW |
dc.description.abstract | Financial statements based on IFRS as principle-based and fair-value-accounting-oriented are expected to more reflect the real economics and financial positions of the firms, and to reach higher relevance and reliability. This research compares value relevance of financial statements based on IFRS with those based on People's Republic of China Accounting Standards (domestic accounting standards) using a sample of listed firms issuing A-shares and B-shares on China’s Shanghai Exchanges and Shenzhen Exchanges. IFRS was of mandatory adoption for all listed firms since 2007 on Shanghai and Shenzhen Exchanges, and firms issuing B-shares published financial statements under both these two standards before 2006.
The results show that earnings are of more value relevance to stock price, return, and good news under IFRS; earnings are of no more value relevance to bad news under IFRS. At B-shares market, earnings are of no more value relevance to stock price, return, good news, and bad news under IFRS before 2006. The results also show that, after mandatory adoption in 2007, earnings have significantly higher relation to stock price than book value of equity, and price-deflated earnings are significantly related to return under IFRS. Good news are more truly reflected on price-deflated earnings under IFRS, but bad news are not more truly reflected on price-deflated earnings under IFRS after mandatory adoption in 2007. Taken together, the findings suggest that IFRS is superior to China’s domestic accounting standards. | en |
dc.description.provenance | Made available in DSpace on 2021-06-15T05:21:39Z (GMT). No. of bitstreams: 1 ntu-99-R97722025-1.pdf: 469493 bytes, checksum: 4e4bd2fd0ed479004030cb7667fca290 (MD5) Previous issue date: 2010 | en |
dc.description.tableofcontents | 謝辭 I
摘要 II Abstract III 第壹章 緒論 1 第一節 研究動機 1 第二節 研究目的 2 第三節 研究架構 3 第貳章 文獻探討 4 第一節 國際財務報導準則之原則性基礎 4 第二節 財務報表之可比性 7 第三節 財務報表之價值攸關性 10 第參章 研究設計 14 第一節 研究假說 14 第二節 實證模型與變數衡量 16 第三節 樣本來源及選樣 18 第肆章 樣本資料 20 第一節 資料年度分佈 20 第二節 公司產業分佈 22 第三節 敘述統計 25 第四節 相關係數分析 31 第伍章 實證結果 39 第一節 股價指標 39 第二節 股價報酬率指標 42 第三節 正面消息指標 47 第四節 負面消息指標 50 第五節 價值攸關程度及模型參數估計彙總比較 54 第陸章 結論及建議 59 第一節 國際財務報導準則具較佳之價值攸關性 59 第二節 後續研究建議 60 參考文獻 61 附錄 66 | |
dc.language.iso | zh-TW | |
dc.title | 國際財務報導準則之價值攸關性研究 | zh_TW |
dc.title | An Empirical Research on IFRS Value Relevance | en |
dc.type | Thesis | |
dc.date.schoolyear | 98-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 楊孟萍(Meng-Ping Yang),方偉廉(Wei-Lian Fang) | |
dc.subject.keyword | 國際財務報導準則,價值攸關,盈餘,股價,報酬率,正面消息,負面消息, | zh_TW |
dc.subject.keyword | IFRS,Value relevance,Earnings,Stock price,Return,Good news,Bad news, | en |
dc.relation.page | 67 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2010-07-20 | |
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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