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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 許文馨 | zh_TW |
| dc.contributor.advisor | Wen-Hsin Hsu | en |
| dc.contributor.author | 詹子慧 | zh_TW |
| dc.contributor.author | Tzu-Hui Chan | en |
| dc.date.accessioned | 2024-07-03T16:06:50Z | - |
| dc.date.available | 2024-07-04 | - |
| dc.date.copyright | 2024-07-03 | - |
| dc.date.issued | 2024 | - |
| dc.date.submitted | 2024-07-01 | - |
| dc.identifier.citation | Reference
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The Accounting Review, 82(2), 301-326. Yoon, Y. S. (2020). Recognition versus disclosure: Operating lease capitalization and managerial leasing decisions. Available at SSRN 3689446. You, H., & Zhang, X.-j. (2009). Financial reporting complexity and investor underreaction to 10-K information. Review of Accounting studies, 14, 559-586. | - |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/92885 | - |
| dc.description.abstract | 國際財務報導準則第16號「租賃」改變以往公司對於租賃會計之處裡，許多透過租賃合約進行表外融資的公司在採用新準則後，需於財務報表上認列相關租賃資產與負債，使公司特定資訊(firm-specific information)於市場上公開。本研究探討國際財務報導準則第16號「租賃」對於股價資訊內涵之影響，我們著重於研究公司在採用國際財務報導準則第16號「租賃」之後，是否使公司特定資訊(firm-specific information)傳遞至市場，進而導致股價資訊內涵之提升。本研究以臺灣2013-2022年樣本，研究發現受國際財務報導準則第16號所影響之公司在採用IFRS 16之後，股票價格資訊性顯著提升，指出該準則有助於增加財務報導的透明度，並使更多的公司特定資訊傳遞至市場，並反映於股價資訊內涵。此外，我們的研究亦指出對於揭露內容可讀性較高的公司，IFRS 16採用與股票價格資訊性之間的相關性更為顯著。結果表明，更具可讀性的財務報告有助於IFRS 16在提高股票價格資訊性方面的效果。 | zh_TW |
| dc.description.abstract | This study investigates the impact of IFRS 16, Leases, on stock price informativeness. We specifically examine whether IFRS 16 enhances the incorporation of firm-specific information to the stock prices, thereby increasing the informativeness of stock prices. We use a sample of Taiwanese listed companies for fiscal years 2013–2022 and employing a difference-in-difference research design, we find evidence that for firms affected by IFRS 16 adoption experience an increase in stock price informativeness following the mandatory implementation of IFRS 16. Additionally, for firms with higher readability of disclosed lease information, the positive relationship between the adoption of IFRS 16 and the informativeness of stock prices is stronger for firms with higher readability of disclosed lease information. Our results indicate that a more readable financial report significantly contribute to the effectiveness of IFRS 16 in enhancing the informativeness of stock prices. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2024-07-03T16:06:50Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2024-07-03T16:06:50Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 中文摘要 i
ABSTRACT ii CONTENTS iii LIST OF TABLES v 1.0 Introduction 1 2.0 Institutional Background 5 2.1 IAS 17 Model 5 2.1.1 Accounting treatments for leases under IAS 17 5 2.1.2 Criticisms of IAS 17 6 2.2 IFRS 16 Model 7 2.2.1 Accounting treatments for leases under IFRS 16 7 2.2.2 Main differences between IFRS 16 and ASC 842 9 3.0. Literature Review 10 3.1. Recognition versus Disclosure 10 3.2. Lease literature 11 3.2.1. Lease and information usefulness 11 3.2.2. Lease and managerial decisions 13 3.3. Stock price informativeness 14 4.0. Hypothesis Development 15 5.0. Data and Sample 18 5.1. Measuring stock price informativeness 18 5.2. Measuring readability 20 5.3. Sample selection 20 6.0. Research Design 21 6.1. Model for stock price informativeness (H1) 21 6.2. Model for readability (H2) 22 7.0. Empirical Result 23 7.1. Descriptive statistics 23 7.2. Results of hypothesis 24 8.0. Additional Analysis 26 8.1 The role of institutional investors 26 8.2 Parallel trends assumption 27 9.0. Conclusion 28 Reference 31 Appendix A. President Chain Store Group (Ticker: 2912) 34 Appendix B: Variable Definitions 40 | - |
| dc.language.iso | en | - |
| dc.subject | 國際財務報導準則第16號 | zh_TW |
| dc.subject | 股價資訊內涵 | zh_TW |
| dc.subject | 租賃 | zh_TW |
| dc.subject | 可讀性 | zh_TW |
| dc.subject | Leases | en |
| dc.subject | IFRS 16 | en |
| dc.subject | Readability | en |
| dc.subject | Stock price informativeness | en |
| dc.title | 租賃認列與股價資訊內涵：以國際財務報導準則第16號為例 | zh_TW |
| dc.title | Lease recognition and stock price informativeness: Evidence from IFRS 16 | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 112-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.coadvisor | 堯里昂 | zh_TW |
| dc.contributor.coadvisor | Leon van Jaarsveldt | en |
| dc.contributor.oralexamcommittee | 劉心才;廖麗凱 | zh_TW |
| dc.contributor.oralexamcommittee | Hsin-Tsai Liu;Li-Kai Liao | en |
| dc.subject.keyword | 國際財務報導準則第16號,股價資訊內涵,租賃,可讀性, | zh_TW |
| dc.subject.keyword | IFRS 16,Stock price informativeness,Leases,Readability, | en |
| dc.relation.page | 47 | - |
| dc.identifier.doi | 10.6342/NTU202401442 | - |
| dc.rights.note | 未授權 | - |
| dc.date.accepted | 2024-07-02 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 會計學系 | - |
| 顯示於系所單位： | 會計學系 | |
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