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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 王泰昌(Tay-Chang Wang) | |
dc.contributor.author | Hsin-Wen Li | en |
dc.contributor.author | 李昕玟 | zh_TW |
dc.date.accessioned | 2021-06-16T13:09:30Z | - |
dc.date.available | 2025-06-23 | |
dc.date.copyright | 2020-07-22 | |
dc.date.issued | 2020 | |
dc.date.submitted | 2020-06-23 | |
dc.identifier.citation | 范宏書與陳慶隆,2013,第 34 號財務會計準則公報對盈餘與權益帳面價值的價質攸關性之影響,管理評論,第32卷,第3期:1-23。 財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會,2011,國際財務報導準則第13號,臺北:財團法人中華民國會計研究發展基金會。 財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會,2016,國際財務報導準則第9號,臺北:財團法人中華民國會計研究發展基金會。 戚務君、曾郁芬與蔡彥卿,2002,我國銀行業金融商品公平價值與特有揭露之價值攸關性研究,證券市場發展季刊,第14卷,第3期:79-112。 顏信輝、張瑀珊與鄭力尹,2016,直接採用 IFRS 前後財務報表資訊內涵之比較,會計評論,第62期:33-74。 Ahmed, A. S., E. Kilic, and G. J. Lobo. 2006. Does recognition versus disclosure matter? Evidence from value-relevance of banks' recognized and disclosed derivative financial instruments. The Accounting Review 81 (3): 567-588. Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research 6 (2): 159-178. Barth, M. E., W. H. Beaver, and W. R. Landsman. 1996. Value-relevance of banks' fair value disclosures under SFAS No. 107. The Accounting Review 71 (4): 513-537. Barth, M. E., W. H. Beaver, and W. R. Landsman. 1998. Relative valuation roles of equity book value and net income as a function of financial health. Journal of Accounting and Economics 25 (1): 1-34. Barth, M. E., W. R. Landsman, and M. H. Lang. 2008. International accounting standards and accounting quality. Journal of Accounting Research 46 (3): 467-498. Bartov, E., S. Radhakrishnan, and I. Krinsky. 2000. Investor sophistication and patterns in stock returns after earnings announcements. The Accounting Review 75 (1): 43-63.Beaver, W. H. 1968. The information content of annual earnings announcements. Journal of Accounting Research 6: 67-92. Burgstahler, D. C., and I. D. Dichev. 1997. Earnings, adaptation and equity value. The Accounting Review 72 (2): 187-215. Collins, D. W., E. L. Maydew, and I. S. Weiss. 1997. Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics 24 (1): 39-67. Covrig, V. M., M. L. Defond, and M. Hung. 2007. Home bias, foreign mutual fund holdings, and the voluntary adoption of international accounting standards. Journal of Accounting Research 45 (1): 41-70. DeFond, M., X. Hu, M. Hung, and S. Li. 2011. The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of Accounting and Economics 51 (3): 240-258. Eccher, E. A., K. Ramesh, and S. R. Thiagarajan. 1996. Fair value disclosures by bank holding companies. Journal of Accounting and Economics 22 (1-3): 79-117. El-Gazzar, S. M. 1998. Predisclosure information and institutional ownership: A cross-sectional examination of market revaluations during earnings announcement periods. The Accounting Review 73 (1): 119-129. Elsharkawy, A., and N. Garrod. 1996. The impact of investor sophistication on price responses to earnings news. Journal of Business Finance and Accounting 23 (2): 221-236. Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics 20 (2): 125-153. Jiambalvo, J., S. Rajgopal, and M. Venkatachalam. 2002. Institutional ownership and the extent to which stock prices reflect future earnings. Contemporary Accounting Research 19 (1): 117-145. Landsman, W. R., E. L. Maydew, and J. R. Thornock. 2012. The information content of annual earnings announcements and mandatory adoption of IFRS. Journal of Accounting and Economics 53 (1-2): 34-54. Nelson, K. K. 1996. Fair value accounting for commercial banks: An empirical analysis of SFAS No. 107. The Accounting Review 71: 161-182. Ohlson, J. A. 1995. Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research 11 (2): 661-687. Onali, E., and G. Ginesti. 2014. Pre-adoption market reaction to IFRS 9: A cross-country event-study. Journal of Accounting Public Policy 33 (6): 628-637. Onali, E., G. Ginesti, and L. V. Ballestra. 2017. Investor reaction to IFRS for financial instruments in Europe: The role of firm-specific factors. Finance Research Letters 21: 72-77. Ou, J. A., and J. F. Sepe. 2002. Analysts earnings forecasts and the roles of earnings and book value in equity valuation. Journal of Business Finance Accounting 29 (3‐4): 287-316. Venkatachalam, M. 1996. Value-relevance of banks' derivatives disclosures. Journal of Accounting and Economics 22 (1-3): 327-355 Wang, L., P. Alam, and S. Makar. 2005. The value-relevance of derivative disclosures by commercial banks: A comprehensive study of information content under SFAS Nos. 119 and 133. Review of Quantitative Finance Accounting 25 (4): 413-427. | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/61683 | - |
dc.description.abstract | 財務報表提供資訊做為財務報表使用者投資及授信決策之參考依據,投資人通常利用財務報表中之盈餘和權益帳面價值資訊對股票進行評價。台灣在2018年開始適用IFRS 9,更多金融工具須採用公允價值衡量認列,IFRS 9之實施是否會影響投資人在進行股票評價時對盈餘與權益帳面價值資訊之依賴程度,進而影響盈餘與權益帳面價值之價值攸關性為本研究之重點。本研究以台灣上市櫃公司為研究對象,採用Ohlson (1995)模型,探討相較於適用IFRS 9前,適用IFRS 9後企業依公允價值衡量未上市櫃公司股票投資,對於會計資訊價值攸關性之影響。此外,進一步探討投資人特性(依外資持股比例高低區分)是否影響研究結果。實證結果顯示相較於適用IFRS 9前,適用IFRS 9後企業依公允價值衡量未上市櫃公司股票投資,會降低權益帳面價值之價值攸關性以及提升盈餘價值攸關性。此外,相較於適用IFRS 9前,適用IFRS 9後按公允價值衡量未上市櫃公司股票投資,對權益帳面價值之價值攸關性之影響程度,外資持股比例低組大於外資持股比例高組,而對盈餘價值攸關性之影響程度,外資持股比例高組大於外資持股比例低組。 | zh_TW |
dc.description.abstract | The financial statements provide information for investors to make investment decisions. Investors usually evaluate the market value of equity relying on information of earnings and equity book value. Under IFRS 9, companies measure the equity investment of unlisted companies at fair value. This study investigated whether the adoption of IFRS 9 influenced the value-relevance of equity book value and earnings with Ohlson (1995) model using data from publicly traded companies in Taiwan. We also examined whether a high or low ratio of foreign investors affected the empirical results. The empirical results indicated that IFRS 9 adoption decreased the value-relevance of equity book value and increased the value-relevance of earnings due to the equity investment of unlisted companies. Further analysis showed that compared with companies with a high ratio of foreign investors, companies with a low ratio of foreign investors presented more influence of IFRS 9 adoption on the value-relevance of equity book value and less influence of IFRS 9 adoption on the value-relevance of earnings. | en |
dc.description.provenance | Made available in DSpace on 2021-06-16T13:09:30Z (GMT). No. of bitstreams: 1 U0001-2306202019533700.pdf: 859083 bytes, checksum: a0b97fcc7962a3f8b8dc919963be293d (MD5) Previous issue date: 2020 | en |
dc.description.tableofcontents | 口試委員會審定書 I 誌謝 II 中文摘要 III 英文摘要 IV 目錄 V 表目錄 VI 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究架構 2 第二章 文獻探討 4 第一節 IFRS 9之介紹 4 第二節 會計資訊之價值攸關性 6 第三節 採用IFRS和IFRS 9對會計資訊價值攸關性之影響 8 第四節 金融工具公允價值之價值攸關性 9 第五節 投資人特性對會計資訊價值攸關性之影響 12 第三章 研究設計與方法 14 第一節 研究假說 14 第二節 實證模型與變數衡量 18 第三節 樣本選取與資料來源 20 第四章 實證結果與分析 23 第一節 敘述性統計 23 第二節 相關係數分析 26 第三節 迴歸結果分析 27 第四節 敏感性分析 32 第五章 研究結論與建議 40 第一節 研究結論 40 第二節 研究限制與未來建議 42 參考文獻 43 | |
dc.language.iso | zh-TW | |
dc.title | 適用IFRS 9後會計資訊之價值攸關性 | zh_TW |
dc.title | The Value Relevance of Financial Information Under IFRS 9 | en |
dc.type | Thesis | |
dc.date.schoolyear | 108-2 | |
dc.description.degree | 碩士 | |
dc.contributor.coadvisor | 劉嘉雯(Chia-Wen Liu) | |
dc.contributor.oralexamcommittee | 林瑞青(Ruey-Ching Lin),蔡元棠(Yuan-Tang Tsai) | |
dc.subject.keyword | IFRS 9,價值攸關性,未上市櫃權益工具,公允價值, | zh_TW |
dc.subject.keyword | IFRS 9,Value Relevance,Unquoted Equity Instrument,Fair Value, | en |
dc.relation.page | 45 | |
dc.identifier.doi | 10.6342/NTU202001125 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2020-06-24 | |
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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