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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 | 周騰煜 | zh_TW |
| dc.contributor.author | TENG-YU CHOU | en |
| dc.date.accessioned | 2024-07-05T16:07:15Z | - |
| dc.date.available | 2024-07-06 | - |
| dc.date.copyright | 2024-07-05 | - |
| dc.date.issued | 2024 | - |
| dc.date.submitted | 2024-07-01 | - |
| dc.identifier.citation | Abbott, L. J., S. Parker, and G. F. Peters. 2004. Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory 23 (1):69-87.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/92922 | - |
| dc.description.abstract | 本論文探討近期發布的適用於租賃會計之國際財務報導準則16號對於財務報表可比性之影響。由於該會計準則最初頒布的目的是為使用者提供有用的資訊並提升融資租賃和營業租賃之間的可比性，本研究旨在驗證財務報表可比性的提升是否能透過強制於資產負債表中認列營業租賃相關科目以及要求更完整的揭露資訊而達成。通過蒐集2013年至2022年間台灣上市櫃公司的資料，我們發現財務報表可比性與公司受營業租賃資本化影響的程度之間存在正相關。此外，我們還發現財務報表中附註揭露資訊可讀性越高的公司，在可比性與公司受營業租賃資本化影響的程度之間的正向關係更加強烈。整體而言，該論文之結論支持國際財務報導準則16號的發布，因為我們證明了該準則生效後公司的財務報表變得更具可比較性。 | zh_TW |
| dc.description.abstract | This study discusses about the effects of IFRS 16, a recently standard about lease accounting, on the financial statement comparability. Since the initial objective to establish this standard is to provide useful information for users and improve comparability between finance lease and operating lease, we aim to examine whether the comparability can be enhanced by recognizing operating lease in balance sheet compulsorily, and by requiring more complete lease information in disclosure. By collecting the data of sample firms from Taiwan over year 2013 to 2022, we find a positive association between financial statement comparability and the extent to which a firm is affected by operating lease capitalization. In addition, we also find that firms with more readable disclosure information in financial statement experience greater improvement in comparability. The result supports the release of IFRS 16 because the comparability is proved to be higher after IFRS 16 comes into effect. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2024-07-05T16:07:15Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2024-07-05T16:07:15Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | Table of Contents
謝辭 I 摘要 II Abstract III 1. Introduction 1 2. Institutional background 6 2.1 The development process of IFRS 16 6 2.2 The difference between IAS 17 and IFRS 16 8 3. Literature review 13 3.1 Lease 13 3.1.1 Lease and Investment Decision 13 3.1.2 Lease and Equity Market 23 3.1.3 Lease and Credit Market 30 3.2 Comparability 36 3.2.1 Comparability and implementation of new accounting standards 37 3.2.2 Comparability and mandated adoption of IFRS in Europe 43 3.2.3 Comparability and earnings information 48 3.2.4 Comparability and auditing 51 4. Hypothesis development 53 4.1 The effects of operating lease recognition on financial statement comparability 53 4.2 Enhancing effects of disclosure readability 56 5. Sample Selection and Research Design 58 5.1 Sample selection 58 5.2 Research Design 59 5.2.1 Measure of Accounting Comparability 59 5.2.2 Regression Model for Comparability (H1) 60 5.2.3 Readability of Lease Disclosure (H2) 62 6. Empirical results 63 6.1 Description statistics 63 6.2 Multivariate analysis 64 7. Additional Tests 66 8. Conclusion 68 References 71 Appendix A. Comparison of capital assets structure before and after IFRS16 84 Appendix B. Financial statements of EVA Airways Corporation 85 Appendix C. Estimation for lease liabilities amounts before and after IFRS 16 86 Part 1: Estimated lease liabilities from disclosure information in fiscal year 2018 86 Part 2: Reconciliation table of lease liabilities as of January 1, 2019 89 Appendix D: Extension or termination options reasonably certain to be exercised 91 Appendix E: Example of disclosure readability for financial statement in year 2019 92 Part 1: Example of high readability (AU OPTRONICS Ltd.) 92 Part 2: Example of low readability (EVA Airways Corp.) 93 Appendix F: Variable Definitions 94 List of Tables Table 1 Description statistics (N= 10,755) 102 Table 2 Correlation Matrix 103 Table 3 The effect of IFRS 16 adoption on comparability 104 Table 4 The effect of IFRS 16 adoption on comparability with respect to readability 106 Table 5 Parallel trend tests 108 List of Tables Table 1 Description statistics (N= 10,755) 95 Table 2 Correlation Matrix 96 Table 3 The effect of IFRS 16 adoption on comparability 97 Table 4 The effect of IFRS 16 adoption on comparability with respect to readability 99 Table 5 Parallel trend tests 101 Table A-1 Comparison of capital assets structure before and after IFRS16 84 Table B-1 Adjusted balance sheets (partial) at the year end of fiscal year 2018 85 Table B-2 Income statement (partial) for year 2019 and 2018 85 Table C-1 Estimated future operating lease minimum payments from year 2 to 5 87 Table C-2 Estimated future operating lease minimum payments beyond the 5th year 87 Table C-3 Estimated operating lease liabilities with minimum discounting rate 88 Table C-4 Estimated operating lease liabilities with averaged discounting rate 88 Table C-5 Estimated operating lease liabilities with maximum discounting rate 88 Table C-6 Reconciliation table of operating lease liabilities as of January 1, 2019 90 Table D-1 Comparison of the capitalized extension or termination options amounts 91 Table F-1 Variable Definitions 94 List of Figures Figure C-1 Future operating lease payments for the year ended December 31, 2018 86 Figure E-2 Example for lease disclosure with high readability (AU OPTRONICS Ltd.) 92 Figure E-3 Example for lease disclosure with low readability (EVA Airways Corp.) 93 | - |
| dc.language.iso | en | - |
| dc.subject | 財務報表可比性 | zh_TW |
| dc.subject | 國際財務報導準則第16號 | zh_TW |
| dc.subject | 營業租賃 | zh_TW |
| dc.subject | 認列 | zh_TW |
| dc.subject | 可讀性 | zh_TW |
| dc.subject | Operating lease | en |
| dc.subject | Financial statement comparability | en |
| dc.subject | Readability | en |
| dc.subject | Recognition | en |
| dc.subject | IFRS 16 | en |
| dc.title | IFRS 16與財務報表可比性之研究 | zh_TW |
| dc.title | IFRS 16 and financial statement comparability | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 112-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 劉心才;廖麗凱;堯里昂 | zh_TW |
| dc.contributor.oralexamcommittee | Hsin-Tsai Liu;Li-Kai Liao;Leon van Jaarsveldt | en |
| dc.subject.keyword | 財務報表可比性,國際財務報導準則第16號,營業租賃,認列,可讀性, | zh_TW |
| dc.subject.keyword | Financial statement comparability,IFRS 16,Operating lease,Recognition,Readability, | en |
| dc.relation.page | 101 | - |
| dc.identifier.doi | 10.6342/NTU202401406 | - |
| dc.rights.note | 同意授權(限校園內公開) | - |
| 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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