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標題: | IFRS與會計品質之關係:以中國上市公司為研究對象 IFRS and Accounting Quality: Evidence from China’s Listed Companies |
作者: | Chien-Wei Chen 陳建瑋 |
指導教授: | 蔡彥卿(Yann-Ching Tsai) |
關鍵字: | 國際財務報導準則,會計品質,盈餘管理,盈餘平穩化,及時認列損失, IFRS,accounting quality,earnings management,earnings smoothing,timely loss recognition, |
出版年 : | 2010 |
學位: | 碩士 |
摘要: | 本研究以中國上市公司為觀察對象,運用盈餘管理程度及即時認列損失等方法,來探討以IFRS及中國舊企業會計準則為基礎編製之財務報表,其會計品質是否有顯著差異。由於中國資本市場環境特殊,本研究將其分為三組樣本,分別為A股、B股及所有A、B股,以個別測試其會計品質之差異性。在實證模型方面,本文採用Barth, Landsman, and Lang(2007)之衡量方法,實證結果彙整說明如下:
1.以盈餘變動數之變異數及其與營運活動現金流量變動數之變異數比率來進行分析,發現第一組(A股)及第三組(所有A、B股)其採用IFRS之後會計品質較佳,第二組(B股)則相反,採用IFRS之後會計品質並無提升。 2.在比較應計數與營運活動現金流量之相關係數方面,此三組採用IFRS之後其應計數與營運活動現金流量負相關程度皆比採用中國舊企業會計準則為高。 3.探討認列小額淨利之程度方面,實證結果指出第二組在採用IFRS之後,認列小額淨利之程度降低,表示其會計品質提升;第一組與第三組之結果則不顯著。 4.探討即時認列大額損失之程度方面,實證結果發現第一組及第三組在採用IFRS之後,即時認列大額損失的程度提高,表示其會計品質提升;第二組結果則不顯著。 綜觀上面所述,本研究發現整體而言A股在採用IFRS之後,會計品質提升之程度較高,可能原因為IFRS與中國舊企業會計準則之差異較大,故改善幅度亦較大;反觀B股則不顯著,我們推測由於B股原本就應提供兩套財務報表,故公司在編製時為避免兩套不同準則之報表其呈現的數字有明顯差異,會採用較一致的方法進行編製,故其結果並未完全支持假說。 The purpose of this research is to investigate whether the application of IFRS is associated with higher accounting quality. The investigation involves a sample of companies from People’s Republic of China (PRC) which are listed on the Shanghai Stock Exchange and Shenzhen Stock Exchange. Due to the characteristics of China investment environment, we divide the sample into 3 groups, which is A shares, B shares, and both A and B shares, respectively. The method employed in Barth, Landsman, and Lang (2007) is mainly taken in this research. The empirical results are shown below: We find out that A shares which adopt IFRS exhibit the higher accounting quality through 3 of 5 measures we test than those adopting PRC GAAP. However, B shares perform less improvement in accounting quality through 4 of 5 measures we test. We infer that because of the discrepancy between IFRS and PRC GAAP, when A shares have changed to adopt the superior accounting standards, they exhibit the bigger improvement in accounting quality. However, the companies issuing B shares should provide two types of financial statements which one of them adopts PRC GAAP, and the other is in accordance with IFRS at the same time since 1993. They have tended to take a consistent point of view to prepare two types of financial statements in order to prevent big differences shown to the users. Therefore, the improvement is not clear. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/8587 |
全文授權: | 同意授權(全球公開) |
顯示於系所單位: | 會計學系 |
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