採用國際財務報導準則對於銀行業盈餘管理的影響

Abstract

目前已有多個國家採用國際財務報導準則編製財務報表，本研究的主要目的係檢驗國際財務報導準則的實施對於銀行業盈餘管理的影響。過去的文獻曾提及遵循國際財務報導準則可以增加資訊的充分揭露、反映資產的公平價值及減少管理當局裁決性項目的主觀判斷，而本研究預期這些改變將有助於降低盈餘管理的可能性。經由蒐集24個國家共259家商業銀行樣本資料並進行2001至2009年財務數字的實證分析，結果發現與本研究之預期相同，顯示銀行業在採用國際財務報導準則之後，盈餘管理現象獲得改善。

International Financial Reporting Standards (IFRS) have recently been adopted in a number of jurisdictions. The overall objective of this paper is to examine the effect of IFRS and its enforcement on earnings management in the banking industry. Prior research has shown that adherence to IFRS would enhance information disclosures, reflect the fair value of assets, and reduce discretionary judgments. We expect these changes would mitigate the possibility of earnings management. We use a sample of 259 commercial banks from 2001 to 2009 across 24 countries. Consistent with our predictions, we find that earnings management is reduced in the post IFRS period.